1989 INSC 0045 SUREME COURT OF INDIA Commissioner of Income-Tax, West Bengal Vs. Orient Paper Mills Ltd. (R P I. R Misra J.) 20.01.1989 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.