2001 PTD 1963

COMMISSIONER OF INCOME-TAX vs HARRISON CROSSFIELD (INDIA) LTD.

Citation2001 PTD 1963

CourtSupreme Court of India

Case No.C. A. Nos.15498 and 15499 of 1996

Date2000-08-02

Judge(s)S. P. Bharucha, S. S. M. Quadri and N. Santosh Hegde

ResultAppeals dismissed

1. Given the facts and circumstances of the case, we think that no interference is called for with the orders of the commissioner of Income-tax (Appeals), the Tribunal and the High Court. We may say that it is the Commissioner of Income-tax (Appeals) who has put the reasoning correctly.

2. The appeals are dismissed. No order as to costs. .