Southern Switchgears Ltd. v. CIT (Supreme Court) 1998 232 ITR 359

SUPREME COURT OF INDIA SOUTHERN SWITCH GEAR LTD Vs CIT AND ANOTHER Equivalent citations: 1998 232 ITR 359 SC, (2000) 10 SCC 501 Author: S C Sen Bench: S Sen, S Quadri Decided on December 11, 1997 Civil Appeals Nos 6082, 6083, 6084, 6085 and 6086 of 1990 and 5516 of 1997 (Appeals from the judgment and order dated March 29, 1983 of the Madras High Court in Tax Cases Nos 1065-69 of 1977 and 1070-74 of 1977), ORDER Suhas Chandra Sen, J. We have perused the order of the High Court, We have also seen the agreement, We are not persuaded to hold that the view taken by the High Court...