Supreme Court of India · 1993-01-07
COMMISSIONER OF INCOME TAX vs MADRAS AUTO SERVICE (P) LTD.
- Citation / case number
- SC 1983/66088
- Court
- Supreme Court of India
- Petitioner
- COMMISSIONER OF INCOME TAX
- Respondent
- MADRAS AUTO SERVICE (P) LTD.
- Author
- M.N. VENKATACHALLIAH
- Bench
- M.N. VENKATACHALLIAH
Judgment text excerpt
The Supreme Court dismissed the appeals, affirming the decision in Second LT. O. v. Stumpp Schuele & Somappa (P) Ltd. The Court emphasized the importance of legal certainty and correctness, stating that it found no infirmities in the reasoning of the prior judgment. Consequently, the appeals were dismissed without any order as to costs.