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<h1>Supreme Court of India reverses High Court decision, grants appellant relief.</h1> <h3>Southern Sea Foods Ltd. (Now Known as SSF) Versus Joint Commissioner of Income-Tax</h3> Southern Sea Foods Ltd. (Now Known as SSF) Versus Joint Commissioner of Income-Tax - [2016] 382 ITR 306 The Supreme Court of India allowed the appeal and set aside the High Court's order based on previous decisions in CIT v. Baby Marine Exports and CIT v. Dalbir Singh. All consequential reliefs were granted to the appellant. (2016 (5) TMI 209 - SC)