SUPREME COURT OF INDIA

Before:- S.P. Bhrucha, Syed Shah Mohammed Quadri and N. Santosh Hegde, JJ.

CA Nos. 15498-99/1996. D/d. 2.8.2000.

Commissioner Of Income-Tax - Appellant

Versus

Harrison Crossfield (India) Ltd. - Respondent

Income Tax Act, 1996, Section 2(18)- (1996) 220 ITR (Ker) affirmed.

[Para ]

JUDGMENT

S.P. Bhrucha, J. - Given the facts and circumstances of the case, we think that no interference is called for with the orders of the Commissioner of Income-tax (Appeals), the Tribunal and the High Court. We may say that it is the Commissioner of Income-tax (Appeals) who has put the reasoning correctly.

2. The appeals are dismissed.

3. No order as to costs.

Appeal dismissed.