- (1.) This appeal has to be dismissed as the tribunal has only followed the decision of this court in COMMISSIONER OF INCOME TAX V/s. Maharashtra Sugar Mills Ltd., 1971 82 ITR 452, and the High court has upheld the tribunal's decision on the facts of the case. Nothing further survives. The Civil is dismissed accordingly. There will be no order as to costs.
(2.) By the orders of the High court which are under appeal in these matters, the High court has followed its earlier decision in R. C. No. 36 of 1976 (see [1979] 116 ITR 255 (AP). By our order of even date we have dismissed civil no. 166 of 1979 arising out of the said judgment. These appeals have also to be consequently dismissed. We order accordingly. There will be no order as to costs.
(3.) These special leave petitions have to be dismissed in view of our order in civil no. 166 of 1979. We order accordingly. There will be no order as to costs.;