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Petitioner: COMMISSIONER OF INCOME-TAX VS Respondent: MADRAS AUTO SERVICE P. LTD. (and other
Court Name: Supreme Court of India Judge(s): M. N. Venkatachaliah, G. N. Ray Title: COMMISSIONER OF INCOME-TAX vs MADRAS AUTO SERVICE P. LTD. (and other Case No.:Civil Appeal No, 6065 of 1983 Civil Appeals Nos. 1238 to 1240 and 1348 of
1980 Civil Appeal No,6065 of 1985 Tax Case No,955 of 1977 Date of Judgment:1993-01-07 Reported As: 1995 PTD 166 204 ITR 644 Result: Appeals dismissed Judgment ORDER All these matters are covered by the pronouncement of this Court in Second ITO v. Stumpp, Schuele and Somappa P. Ltd. (1991) 187 ITR 108. ' We do not consider it necessary or appropriate to entertain any contention suggesting that the reasoning in the said judgment suffers from infirmities. It is as important that the law be certain as it is that it be correct. These appeals are, accordingly dismissed, but without any order as to costs.