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Commissioner of Income-tax and anr. Vs. Amrit Banaspati Co. Ltd. - Court Judgment

SooperKanoon Citation

Subject

Direct Taxation

Court

Supreme Court of India

Decided On

Judge

Reported in

[2002]255ITR117(SC); (2002)10SCC457

Acts

Companies (Profits) Surtax Act, 1964 - Sections 7C; Income Tax Act, 1961 - Sections 43B; Sales Tax Act

Appellant

Commissioner of Income-tax and anr.

Respondent

Amrit Banaspati Co. Ltd.

Appellant Advocate

B.B. Ahuja, Sr. Adv.,; Pritesh Kapur and; Sushma Suri, Ad

Respondent Advocate

Santosh K. Agarwal, Adv.

Disposition

Appeals dismissed

Excerpt:


- order1. we have heard learned counsel for the appellants. given the facts of the case, no interference with the orders under challenge is called for.2. the civil appeals are dismissed.3. no order as to costs.

Judgment:


ORDER

1. We have heard learned counsel for the appellants. Given the facts of the case, no interference with the orders under challenge is called for.

2. The civil appeals are dismissed.

3. No order as to costs.


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