Southern Sea Foods Ltd. Vs Jt. Commr. of Income Tax

SUPREME COURT OF INDIA 15 Feb 2016 Civil Appeal No. 1397 of 2016, (Arising out of Special Leave Petition (Civil) No. 18408 of 2007) (2016) 02 SC CK 0030
Bench: Division Bench
Result Published

Judgement Snapshot

Case Number

Civil Appeal No. 1397 of 2016, (Arising out of Special Leave Petition (Civil) No. 18408 of 2007)

Hon'ble Bench

Ranjan Gogoi; Prafulla C. Pant, JJ.

Advocates

Mayank Kshirsagar and Arvind Minocha, Advocates, for the Appellant; N.K. Kaul, ASG, D.L. Chidananda, Bhuwan Mishra, Hansa Kaul, Anil Katiyar, B. V. Balaram Das, Advocates, for the Respondent

Final Decision

Allowed

Judgement Text

Translate:

@JUDGMENTTAG-ORDER

1. Leave granted.

2. In view of the decision rendered by this Court in Commissioner of Income Tax, Thiruvananthapuram v. Baby Marine Exports, Kollam [2007 (4) SCC 555] which has been followed subsequently in Commissioner of Income Tax, Karnal v. Dalbir Singh [Civil Appeal No. 6430 of 2012 and other connected matters, decided on 12th September, 2012], we allow this appeal and set aside the order of the High Court. All consequential reliefs be granted to the appellant.

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Case Metadata
  • Citation: (2016) 287 CurTR 108 : (2016) 382 ITR 306
  • Ck Citation: (2016) 02 SC CK 0030
  • Coram: Ranjan Gogoi; Prafulla C. Pant, JJ.
  • Bench: Division Bench
  • Advocates: Mayank Kshirsagar and Arvind Minocha, Advocates, for the Appellant; N.K. Kaul, ASG, D.L. Chidananda, Bhuwan Mishra, Hansa Kaul, Anil Katiyar, B. V. Balaram Das, Advocates, for the Respondent
  • Result: Allowed
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