# PR. COMMISSIONER OF INCOME TAX SHIMLA vs M/S AARHAM SOFTRONICS

Court: Supreme Court of India
Date: 2019-02-20
Citation: 2019 INSC 231
Petitioner: PR. COMMISSIONER OF INCOME TAX SHIMLA
Respondent: M/S AARHAM SOFTRONICS
Bench: HON'BLE MR. JUSTICE A.K. SIKRI, HON'BLE MR. JUSTICE S. ABDUL NAZEER, HON'BLE MR. JUSTICE M.R. SHAH
Author: HON'BLE MR. JUSTICE A.K. SIKRI

[Official PDF on Supreme Court of India website](https://api.sci.gov.in//pdfdate/index1.php?dt=2019-02-20&dno=242342018&filename=supremecourt/2018/24234/24234_2018_Judgement_20-Feb-2019.pdf)


https://niyam.ai/judgements/supreme-court/2019/february/2019-insc-231