| Citation(s) |
|---|
| 1991 SLG 2065 1991 SLD 2065 (1991) 192 ITR 648 |
Supreme Court of India
S. RANGANATHAN, V. RAMASWAMI AND N.D. OJHA, JJ.
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S. RANGANATHAN, V. RAMASWAMI AND N.D. OJHA, JJ.
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Commissioner of IncomE tax
v.
K.C.P. Ltd.
Law:
Section:
CASE REVIEW The of the Andhra Pradesh High Court in Addl. CIT v. Challapalli Sugars Ltd. [1979] 116 ITR 255 - Affirmed. Note : The case was decided in favour of the assessee. CASE REFERRED TO CIT v. Maharashtra Sugar Mills Ltd. [1971] 82 ITR 452 (SC). Dr. V. Gauri Shankar, Manoj Arora and Ms. A. Subhashini for the Appellant. A. Subba Rao and A.D.N. Rao for the Respondent. CASE REVIEW The of the Andhra Pradesh High Court in Addl. CIT v. Challapalli Sugars Ltd. [1979] 116 ITR 255 (AP). Affirmed. ORDER Civil Appeal No. 166 of 1979: This appeal has to be dismissed as the Tribunal has only followed the decision of this court in CIT v. Maharashtra Sugar Mills Ltd. [1971]82 ITR 452, and the High Court has upheld the Tribunal's decision on the facts of the case. Nothing further survives. The civil appeal is dismissed accordingly. There will…
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