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

vii) It is thus submitted that by urging that acquisition for a single purpose does not require classification, the Respondents have contradicted their own case before the learned court below and set up a new case before this Hon’ble Court. With regard to the cases relied upon by the Respondents on this point which namely are: i) Union