# COMMISSIONER OF INCOME TAX vs UNITED PROVINCES ELECTRIC SUPPLY CO.

Court: Supreme Court of India
Date: 2000-04-17
Petitioner: COMMISSIONER OF INCOME TAX
Respondent: UNITED PROVINCES ELECTRIC SUPPLY CO.
Bench: M.B.SHAH, D.P.WADHWA

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/16404.pdf)


https://niyam.ai/judgements/supreme-court/2000/april/commissioner-of-income-tax-vs-united-provinces-electric-supply-co