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

SooperKanoon Citationsooperkanoon.com/667263
SubjectDirect Taxation
CourtSupreme Court of India
Decided OnAug-16-2001
Judge S.P. Bharucha,; Y.K. Sabharwal and; Brijesh Kumar, JJ.
Reported in[2002]255ITR117(SC); (2002)10SCC457
ActsCompanies (Profits) Surtax Act, 1964 - Sections 7C; Income Tax Act, 1961 - Sections 43B; Sales Tax Act
AppellantCommissioner of Income-tax and anr.
RespondentAmrit Banaspati Co. Ltd.
Appellant Advocate B.B. Ahuja, Sr. Adv.,; Pritesh Kapur and; Sushma Suri, Ad
Respondent Advocate Santosh K. Agarwal, Adv.
DispositionAppeals 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.