Commissioner Of Income Tax vs Upper India Steel Mfg. And Engg. Co. Ltd. ... on 25 September, 2004
21. It would, thus, appear that view expressed by the Honble Punjab & Haryana High Court in the case of Upper India Steel Mfg. & Engg. Co. Ltd. (supra) would be contrary to the view of the Honble Supreme Court as the order of Karnataka High Court since has been merged with the order of Honble Supreme Court as has been held in the case of V. M. Salgaocar & Bros. (P.)