SUPREME COURT OF INDIA

Before:-S.P. Bharucha, Y.K. Sabharwal and Brijesh Kumar, JJ.

Civil Appeals Nos. 5428-30 of 1999. D/d. 18.10.2001.

Commissioner of Income Tax, Gujarat-I - Appellant

Versus

Gujarat Heavy Chemicals Ltd. - Respondent

Income Tax Act, 1961 Sections 256 and 2(24)

BTZKACA607ETZK256 and 2(24).

[Para 1]

--> ORDER

1. We have read the order of the High Court and heard learned counsel for the appellant. We are satisfied that upon the facts, no interference with the order of the High Court is called for. The civil appeals are dismissed.

2. No order as to costs.

Appeals dismissed.