Supreme Court Of India
CIT vs. Shaily Engineering Plastic Ltd.
Sections 154, 1998FA (No. 2) 87(m), 1998FA (No. 2) 88, 1998FA (No. 2) 90(1), 1998FA (No. 2) 95
Asst. Year 1996-97
Ms. Ruma Pal & B.N. Srikrishna, JJ.
Civil Appeal No. 2118 of 2000
31st October, 2002
B.B. Ahuja with Ranbir Chandra & Ms. Sushma Suri, for the Revenue : M.L. Verma with Mayur R. Shah & Ajay Kumar Jain, for the Assessee
By THE COURT :
In the facts and circumstances of the case, we see no reason to interfere with the findings recorded by the High Court. The Civil Appeal is accordingly dismissed. There shall be no order as to costs.
[Citation : 258 ITR 437]