Supreme Court of India
Additional Commissioner Of Income Tax vs M. Nagappa & Ors. on 23 July, 1997
Equivalent citations: [2001]249ITR342(SC)
ORDER
The judgment under appeal has already been referred to and overruled in the case of Ganesh Dass Sreeram v. ITO (1988) 169 ITR 221 (SC).
In that view of the matter, the judgment under appeal is set aside. The appeals are allowed. There will be no order as to costs.