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2000 (11) TMI 7

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....il Appeal No 5391 of 1997. - -<br>Income Tax<br>S. P. BHARUCHA, DORAISWAMY RAJU AND MS. RUMA PAL JJ. For the Appellant : M. L. Verma, Senior Advocate (S. W. A. Quadri , S. K. Dwivedi and Ms. Sushma....

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....Revenue is in appeal by special leave. It is not now in dispute that the appeal must succeed, having regard to the judgment of this court in Tuticorin Alkali Chemicals and Fertilisers Ltd. v. CIT [....