Jt.Commr.Of Income Tax,Surat vs Saheli Leasing & Industries Ltd on 7 May, 2010
In the case of Joint Commissioner of Income Tax, Surat Vs. Saheli Leasing & Industries Ltd. 2010 (253) ELT 705 (SC), Honble Supreme Court has laid down following guidelines for the courts below to pass orders. The same is reproduced as under:-