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2015 (8) TMI 521

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....2996 of 2004. - -<br>Income Tax<br>A. K. SIKRI AND ROHINTON FALI NARIMAN, JJ. Sanjay Kunur and R. N. Keshwani, Advocates, for the appellant P. S. Patwalia, Additional Solicitor General of India (&nb....

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.... per the appellant, was given to the APSEB itself on lease. All the authorities below have found, as a fact, that there was no such purchase of machinery and the transaction in question is sham. On th....