Supreme Court of India
K.S. Sundaram vs Commissioner Of Income-Tax on 19 July, 2001
Equivalent citations: 2001 251 ITR 781 SC
Bench: S Bharucha, Y Sabharwal, B Kumar
ORDER
1. We have heard learned counsel for the appellant and read the judgment and order under challenge. We have also read the rule, which the High Court (see [1999] 239 ITR 851 (Mad)), has construed. In our view, the judgment of the High Court is unexceptionable.
2. The civil appeal is dismissed with costs.