# SEA PEARL INDUSTRIES vs COMMNR. OF INCOME-TAX, COCHIN

Court: Supreme Court of India
Date: 2000-01-09
Petitioner: SEA PEARL INDUSTRIES
Respondent: COMMNR. OF INCOME-TAX, COCHIN

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/17372.pdf)


https://niyam.ai/judgements/supreme-court/2000/january/sea-pearl-industries-vs-commnr-of-income-tax-cochin