Supreme Court of India
Commissioner Of Income-Tax vs Harrison Crossfield (India) Ltd. on 2 August, 2000
Equivalent citations: [2000]246ITR88(SC), (2002)10SCC705, AIRONLINE 2000 SC 682
Bench: S.P. Bharucha, S.S.M. Quadri, N. Santosh Hegde
JUDGMENT
1. Given the facts and circumstances of the case, we think that no interference is called for with the orders of the Commissioner of Income-tax (Appeals), the Tribunal and the High Court. We may say that it is the Commissioner of Income-tax (Appeals) who has put the reasoning correctly.
2. The appeals arc dismissed. No order as to costs.