T.D. Sugla, J.@mdashThe Tribunal has referred to this Court only one question of law in this reference relating to the assessee''s assessment for asst. yr. 1966-67. The question reads thus :
"Whether, on the facts and in the circumstances of the case, the instructions, blueprints, process charts, periodical reports and the manuals relating to the process know-how contained in the form of a file can be treated as ''books'' and would, therefore, constitute ''plant'' as defined in s. 43(3) for the purposes of grant of depreciation allowance under s. 32 and development rebate under s. 33 of the IT Act, 1961 ?"
2. The counsel are agreed that in view of our Court''s judgment in the case of
3. No order as to costs.
