Commissioner Of IncomeTax, ... vs Lakshmi Mills Co. Ltd. on 14 ...
Surya Prabha Mills (P.) Ltd. [1980] 123 ITR 654. That also was case of a textile mill which had deposited guarantee money with the Indian Cotton Mills Federation for obtaining import quota entitlement and which also, in a particular year, had forgone the import and had thereby forfeited the guarantee amount.