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2009 (11) TMI 26 - SC - Income TaxReplacement of machinery Capital Expenditure Versus Revenue Expenditure application of certain judgment held that matter remitted to the High Court for de novo consideration in the light of the judgment in the case of Sri Mangayarkarasi Mills Private Limited [2009 -TMI - 34189 - SUPREME COURT], which has been delivered only on 21st July, 2009. The High Court would also consider the tests laid down by this Court in the cases of Commissioner of Income Tax vs. Saravana Spinning Mills Private Limited reported in [2007 -TMI - 1775 - SUPREME COURT OF INDIA], and Commissioner of Income Tax vs. Ramaraju Surgical Cotton Mills, reported in [2007 -TMI - 2064 - SUPREME COURT OF INDIA], while disposing of this case on merits.
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