Supreme Court of India
Commissioner Of Income-Tax vs Punjab Bone Mills on 19 July, 2001
Equivalent citations: [2001]251ITR780(SC)
Bench: S.P. Bharucha, Brijesh Kumar
JUDGMENT
1. No interference with the judgment and order of the High Court (see [1998] 232 ITR 795 (P & H)) is called for. Having regard to the first question, considering how that question is worded, it is properly answered. As to the second question, the relevant material in regard to the cash incentive for exports does not appear to have been placed before the Tribunal. Without that material, it is not possible to decide that the contention of the Revenue is correct.
2. The civil appeals are dismissed with cost.