Commr.Of Income Tax-I,Ahmedabad vs Gold Coin Health Food Pvt.Ltd on 18 August, 2008
3. The above said substantial question of law arising for consideration has been answered by the Hon'ble Supreme Court in the case of Commissioner of Income Tax Vs. Gold Coin Health Food (P) Ltd. [(2008) 304 ITR 0308]. The Hon'ble Supreme Court took note of the decisions which were referred by the Tribunal and which were held to be no longer good law. The conclusion in the above said decision of the Hon'ble Apex Court could be summarized as follows:-