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<h1>Supreme Court upholds High Court opinion on appeal, considering evidence and assessee's admissions.</h1> <h3>L. Alagusundaram Chettiar Versus Commissioner Of Income Tax</h3> L. Alagusundaram Chettiar Versus Commissioner Of Income Tax - [2001] 252 ITR 893, 173 CTR 111, 121 TAXMANN 587 The Supreme Court dismissed the appeals as they saw no ground to interfere with the opinion given by the High Court based on the material on record, including the admissions of the assessee. No costs were awarded. (Case citation: 1996 (10) TMI 73 - SC)