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Supreme Court of India

Commissioner Of Income Tax vs Madras Auto Service (P) Ltd on 7 January, 1993

Equivalent citations: 1995 SCC, SUPL. (1) 150, AIRONLINE 1993 SC 603

Author: G.N. Ray

Bench: G.N. Ray

           PETITIONER:
COMMISSIONER OF INCOME TAX

	Vs.

RESPONDENT:
MADRAS AUTO SERVICE (P) LTD.

DATE OF JUDGMENT07/01/1993

BENCH:
VENKATACHALLIAH, M.N. (J)
BENCH:
VENKATACHALLIAH, M.N. (J)
RAY, G.N. (J)

CITATION:
 1995 SCC  Supl.  (1) 150


ACT:



HEADNOTE:



JUDGMENT:

ORDER

1.All these matters are covered by the pronouncement of this Court in Second LT. O. v. Stumpp Schuele & Somappa (P) Ltd.

2.We do not consider it necessary or appropriate to entertain any contention suggesting that reasoning in the said judgment suffers from infirmities. It is as important that law be certain as it is correct. These appeals are, accordingly, dismissed but without any order as to costs.