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Case Law Details

Case Name : CIT vs. Annamalaiar Mills (Supreme Court of India)
Related Assessment Year :
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We have heard learned counsel for the parties and perused the impugned order dated 20.01.2004 passed by the Division Bench of High Court of Judicature at Madras in T.C. No.55 of 2001.

Briefly stated, the facts of this case are as follows:

M/s Annamalaiar Mills (P) Ltd., respondent herein is a holding company of M/s Annamalaiar Textiles (P) Ltd. Hundred per cent shares of M/s Annamalaiar Textiles (P) Ltd. were held by the respondent company. In the respondent company, there w

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