Apollo Tyres Ltd. vs Commissioner Of Income Tax, Kochi on 2 May, 2002
3. We also take into consideration the contention of Mr. Kalra
who draws our attention to the judgement rendered by the Supreme
Court in Apollo Tyres Ltd. v. CIT [(2002) 9 SCC 1] and in terms
whereof, question B as proposed would have to be answered in favour
of the assessee.