Supreme Court Of India
CIT vs. Lucas T.V.S. Ltd.
Section 147(b)
Asst. year 1972-73
S.P. Bharucha, N. Santosh Hegde & Y.K. Sabharwal, JJ.
Civil Appeal Nos. 4789 & 4790 of 1998
5th December, 2000
Counsel Appeared
M.L. Verma with Preetish Kapur & Ms. Sushma Suri, for the Appellant : R. Venkataraman with V. Prabhakar, Kumud Singh & Ms. Revathy Raghavan, for the Respondent
ORDER
BY THE COURT :
We have heard learned counsel for the Revenue. Despite his very persuasive argument, we are, on the facts available to us, unable to take a view other than that taken by the Tribunal and the High Court.
2. The appeals are dismissed. No order as to costs.
[Citation : 249 ITR 306]
