Supreme Court of India · 2000-11-14
Brij Mohan Singh And Co. vs Commissioner Of Income-Tax
- Citation / case number
- [2001]249ITR681(SC)
- Court
- Supreme Court of India
- Petitioner
- Brij Mohan Singh And Co.
- Respondent
- Commissioner Of Income-Tax
- Bench
- S.P. Bharucha, D.P. Mohapatra
Judgment text excerpt
The Supreme Court upheld the decision of the High Court, affirming its correctness in line with the precedents set in Bihari Lal Jaiswal v. CIT [1996] 217 ITR 746 and Moti Lal Chunnilal (TAK) v. CIT [1998] 234 ITR 472 (SC). The Court dismissed the appeal, indicating that the High Court's interpretation was consistent with established legal principles. No costs were awarded in this matter.