# M/S. SARAF EXPORTS vs COMMISSIONER OF INCOME TAX, JAIPUR - III

Court: Supreme Court of India
Date: 2023-04-10
Petitioner: M/S. SARAF EXPORTS
Respondent: COMMISSIONER OF INCOME TAX, JAIPUR - III
Bench: HON'BLE MR. JUSTICE M.R. SHAH, HON'BLE MR. JUSTICE C.T. RAVIKUMAR
Author: HON'BLE MR. JUSTICE M.R. SHAH

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/supremecourt/2016/19189/19189_2016_4_1504_43314_Judgement_10-Apr-2023.pdf)


https://niyam.ai/judgements/supreme-court/2023/april/m-s-saraf-exports-vs-commissioner-of-income-tax-jaipur-iii