Commissioner Of Income-Tax, West ... vs Orient Paper Mills Ltd. on 20 January, 1989 Equivalent citations: [1989]176ITR110(SC) Bench: R.S. Pathak, Ranganath Misra JUDGMENT 1. Admittedly, the appeal is concluded by the view taken by this Court in Textile Machinery Corporation Ltd. v. CIT and CIT v. Indian Aluminium Co. Ltd. . In accordance with that view, the appeal fails and is dismissed. There is no order as to costs. Commissioner Of Income-Tax, West ... vs Orient Paper Mills Ltd. on 20 January, 1989  1