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PETITIONER: COMMISSIONER OF INCOME TAX

       Vs.

RESPONDENT: MADRAS AUTO SERVICE (P) LTD.

DATE OF JUDGMENT07/01/1993

BENCH: VENKATACHALLIAH, M.N. (J) BENCH: VENKATACHALLIAH, M.N. (J) RAY, G.N. (J)

CITATION:  1995 SCC  Supl.  (1) 150

ACT:

HEADNOTE:

JUDGMENT: ORDER 1.All these matters are covered by the pronouncement of this Court in Second LT. O. v. Stumpp Schuele & Somappa (P)  Ltd. 1 2.We  do  not  consider  it  necessary  or  appropriate   to entertain  any contention suggesting that reasoning  in  the said judgment suffers from infirmities.  It is as  important that  law be certain as it is correct.  These  appeals  are, accordingly, dismissed but without any order as to costs.