Supreme Court of India
Shambhu Investment P. Ltd. vs Commissioner Of Income-Tax on 21 January, 2003
Equivalent citations: (2003) 184 CTR SC 91, 2003 263 ITR 143 SC
Bench: R Pal, B Srikrishna
ORDER
1. We have learned counsel for the parties.
2. 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.