Supreme Court in the decision reported in Commissioner of Income-
tax v. SSA'S Emerald Meadows [2016] 73 taxmann.com 248/242
Taxman
against the revenue in the following terms :
"In CIT v. SSA'S Emerald Meadows [2016] 73 taxmann.com 241
(Karnataka) the High Court ... Supreme Court in
the decision reported in Commissioner of Income-tax v. SSA'S Emerald
Meadows [2016] 73 taxmann.com 248/242 Taxman
against the revenue in the following terms :
"In CIT v. SSA'S Emerald Meadows [2016] 73 taxmann.com 241
(Karnataka) the High Court ... Supreme Court in
the decision reported in Commissioner of Income-tax v. SSA'S Emerald
Meadows [2016] 73 taxmann.com 248/242 Taxman
Supreme Court in case of Commissioner of Income-tax vs.
SSA'S Emerald Meadows [2016] 73 taxmann.com 248 (SC)/[2016]
242 Taxman
High Court in the cases of
Manjunatha Cotton and Ginning Factory and SSA's Emerald
Emerald Meadows and the decision of this Court