Southern Switch Gear Ltd. vs Commissioner Of Income Tax on 11 December 1997

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Equivalent citations: [1998]232ITR359(SC), (2000)10SCC501
Author: Suhas Chandra Sen
Bench: S.C. Sen, S.S.M. Quadri
ORDER

Suhas Chandra Sen, J.

1. We have perused the order of the High Court. We have also seen the agreement. We are not persuaded to hold that the view taken by the High Court is erroneous ; the appeals are dismissed. There will be no order as to costs.

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