BARUNEI ROLLER FLOUR MILL (P) LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) 1

In the result, the award of the maximum uniform rate for the

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

100/- per sq.mtrs. for 1030 sq.mtrs. Page 41 of 99 The learned counsel submits that such a finding cannot be sustained in law and the learned Reference Court was in gross error, in inferring the existence of a fact on the ground that there was no rebuttal thereof. When the claimant failed to prove its case as regards severance

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

In the result, the appeal fails and the substantial questions of law

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK