1996 P T D 928

[215 I T R 165]

[Supreme Court of India]

Present: J. S. Verma, N. P. Singh and M. K. Mukherjee JJ

COMMISSIONER OF INCOME-TAX

Versus

PATEL BROTHERS & CO. LTD. and others

Civil Appeals Nos. 1455-57 of 1976, decided on 09/05/1995.