Supreme Court of India
K.S. Sundaram vs Commissioner Of Income-Tax on 19 July, 2001
Equivalent citations: [2001]251ITR781(SC), AIRONLINE 2001 SC 915
Bench: S.P. Bharucha, Brijesh Kumar
ORDER
1. We have heard learned counsel for the appellant and read the judgment and order under challenge. We have also read the rule, which the High Court (see [1999] 239 ITR 851 (Mad)), has construed. In our view, the judgment of the High Court is unexceptionable.
2. The civil appeal is dismissed with costs.