2019 (4) TMI 783

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....t : Mr. Vikram Vijayaraghavan for Mr. Subharaya Aiyer Padmanabhan COMMON JUDGMENT DR.VINEET KOTHARI, J. The Revenue has filed these Appeals under Section 260-A of the Act raising the following substantial questions of law arising from the order of the learned Tribunal dated 06.02.2009 dismissing the Revenue's Appeals for the Assessment Years 1986-1987, 1989-1990 & 1990-1991 to 1994-1995:- ....

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....e impugned order. In the result, appeals of the Revenue stand dismissed." 3. The learned counsel for the Appellant/Revenue has submitted before us that the aforesaid view of Hon'ble Supreme Court in Sandvik Asia Limited., cited supra has since been reversed by the Hon'ble Supreme Court in a later decision in the case of CIT Vs. Gujarat Fluoro Chemicals (2013) 358 ITR 291 (SC) in which t....