2001 P T D 1685

[241 I T R 407]

[Madras High Court (India)]

Before N. V Balasubramanian and P. Thangavel, JJ

COMMISSIONER OF INCOME‑TAX

versus

CARBORANDUM UNIVERSAL LTD.

Tax Case No.808 of )983 (Reference No.416 of 1983), decided on 20/10/1997.