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Petitioner: COMMISSIONER OF INCOME-TAX VS Respondent: PUNJAB BONE MILLS
Court Name: Supreme Court of India Judge(s): S. P. Bharucha, Brijesh Kumar, I. Y. K. Sabharwal Title: COMMISSIONER OF INCOME-TAX vs PUNJAB BONE MILLS Case No.: Civil Appeals Nos.4580 to 4583 of 1998 Date of Judgment:2001-07-19 Reported As: 2002 PTD 1117 Result: Appeals dismissed
Judgment ORDER No interference with the judgment and order of the High Court (see (1998) 232 ITR 795 (P & H) is called for. Having regard to the first question, considering how that question is worded, it is properly answered. As to the second question, the relevant material in regard to the cash incentive for exports does not appear to have been placed before the Tribunal. Without that material, it is not possible to decide that the contention of the Revenue is correct. The civil appeals are dismissed with cost. .