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Petitioner: CHETTINAD CORPORATION P. LTD. VS Respondent: COMMISSIONER OF INCOME-TAX , . (
Court Name: Supreme Court of India Judge(s): M. N. Venkatachaliah, G. N. Ray Title: CHETTINAD CORPORATION P. LTD. vs COMMISSIONER OF INCOME-TAX , . ( Case No.: Civil Appeal No,4326 of 1984 Date of Judgment:1993-01-06 Reported As: 1993 PTD 1001 Result: Appeal dismissed
JUDGMENT
JUDGMENT ' This appeal arises out of and is directed against the judgment dated April 8, 1983, of the High Court of Madras in Tax Case No,1545 of 1977, Reference No,1090 of 1977---(1984) 147 ITR 57. Learned counsel on both sides submit that the point raised in the appeal is covered by the pronouncement of this Court in CIT v. Sun Engineering Works P. Ltd. (1992) 198 ITR 297 in which the judgment under appeal in the present case is referred to and approved. ' For the reasons contained in and following the said pronouncement, CIT v. Sun Engineering Works P. Ltd. (1992) 198 ITR 297 (SC), this appeal is dismissed. No costs.