1996 (2) TMI 133 - SCH - Income Tax

Summary

The Supreme Court dismissed the appeal related to section 80K of the Income Tax Act, 1961, citing precedent in favor of the assessee from Union of India vs. Coromandel Fertilizers Ltd. The Court rejected the Revenue's argument for reconsideration based on subsequent decisions. No costs were awarded. (Case Citation: 1996 (2) TMI 133 - SC Order)