Andhra Pradesh H.C : the appellant has used Balzers Vacuum Coating Bak 600 Machine for the purpose of business as understood under Section 32

High Court Of Andhra Pradesh Vinod Bhargava Vs. CIT, Hyderabad Section : 32, 271(1)(c) Assessment year 1987-88 L. Narasimha Reddy And Challa Kodanda Ram, JJ. Reference Case No. 153 Of 1986 June 10, 2014 JUDGMENT L. Narasimha Reddy, J. – Both these Revision Cases are in relation to same assessee and same items. Hence, they…

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