Court : Income Tax Appellate Tribunal ITAT West Bengal
..... 1989 but since certain individuals and/or organisations/ associations filed review petitions and also writ petitions challenging the validity of the bhopal gas leak disaster (processing of claims) act, 1985 under which determination was made by the supreme court by impleading the central govt. as a party for and on behalf of ..... . 23. on these conditions the government decided that the manufacture of arms and ammunition, the production and control of atomic energy and the ownership and management of railway transport would be the exclusive monopoly of the central government. the establishment of new undertakings in coal, iron and steel, aircraft manufacture. ship ..... and all its said businesses constituted one and the same business. the assessment orders clearly indicate that there is interlacing of common funds and common management in respect of such business activities. in none of these assessment orders, separate computation has been made in respect of the various activities separately as .....
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