Supreme Court of India · 2001-08-23
Commissioner Of Wealth-Tax vs Trustees Of H.E.H. The Nizam'S W.G. ...
- Citation / case number
- AIRONLINE 2001 SC 224
- Court
- Supreme Court of India
- Petitioner
- Commissioner Of Wealth-Tax
- Respondent
- Trustees Of H.E.H. The Nizam'S W.G. ...
- Bench
- S.P. Bharucha, Ashok Bhan
Judgment text excerpt
The Supreme Court allowed the appeals and set aside the orders under appeal, determining that a material difference exists in the case that necessitates a question of law to be referred to the High Court for consideration. The Court emphasized the importance of this distinction without elaborating further to avoid prejudice to either party. The Tribunal was directed to prepare statements of case for the High Court's review, with no costs awarded.