# M.M. AQUA TECHNOLOGIES LTD. vs COMMISSIONER OF INCOME TAX, DELHI - III

Court: Supreme Court of India
Date: 2021-08-11
Citation: 2021 INSC 397
Petitioner: M.M. AQUA TECHNOLOGIES LTD.
Respondent: COMMISSIONER OF INCOME TAX, DELHI - III
Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN, HON'BLE THE CHIEF JUSTICE
Author: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

[Official PDF on Supreme Court of India website](https://api.sci.gov.in//pdfdate/index1.php?dt=2021-08-11&dno=345642016&filename=supremecourt/2016/34564/34564_2016_32_1501_29166_Judgement_11-Aug-2021.pdf)


https://niyam.ai/judgements/supreme-court/2021/august/2021-insc-397