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.
Commissioner of Income-tax and anr. Vs. Amrit Banaspati Co. Ltd. - Court Judgment |
SooperKanoon Citation | sooperkanoon.com/667263 |
Subject | Direct Taxation |
Court | Supreme Court of India |
Decided On | Aug-16-2001 |
Judge | S.P. Bharucha,; Y.K. Sabharwal and; Brijesh Kumar, JJ. |
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 |
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.