1993-VIL-74-SC-DT

Equivalent Citation: [1993] 200 ITR 320

Supreme Court of India

Civil Appeal No 4326 of 1984.

Date: 06.01.1993

CHETTINAD CORPORATION PVT. LIMITED

Vs

COMMISSIONER OF INCOME-TAX

For the Appellant : Rajiv Bansal and Raju Ramachandran, Advocates
For the Respondent : Dr. M. B. Rao and Ms. A. Subhashini, Advocates

BENCH

M. N. VENKATACHALIAH AND G. N. RAY JJ.

JUDGMENT

This appeal arises out of and is directed against the judgment dated April 8, 1983, of the High Court of Madras in Tax Case No. 1545 of 1977, Reference No. 1090 of 1977-[1984] 147 ITR 57. Learned counsel on both sides submit that the point raised in the appeal is covered by the pronouncement of this court in CIT v. Sun Engineering Works P. Ltd. [1992] 198 ITR 297 in which the judgment under appeal in the present case is referred to and approved.

For the reasons contained in and following the said pronouncement, CIT v. Sun Engineering Works P. Ltd. [1992] 198 ITR 297 (SC), this appeal is dismissed. No costs.

 

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