2003-VIL-06-SC-DT

Equivalent Citation: [2003] 263 ITR 143, 184 CTR 91, 129 TAXMANN 70

Supreme Court of India

Date: 21.01.2003

SHAMBHU INVESTMENT P. LTD.

Vs

COMMISSIONER OF INCOME-TAX

BENCH

Judge(s)  : MRS. RUMA PAL., B. N. SRIKRISHNA

JUDGMENT

We have learned counsel for the parties.

We see no reason to interfere with the conclusion arrived at by the High Court on the question as framed under section 256(2) of the Income-tax Act, 1961. The civil appeals are accordingly dismissed. There shall be no order as to costs.

 

 

 

 

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