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Commissioner of Income-tax, Bombay and ors. Vs. Mahindra and Mahindra Ltd. and ors. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtSupreme Court of India
Decided On
Judge
AppellantCommissioner of Income-tax, Bombay and ors.
RespondentMahindra and Mahindra Ltd. and ors.
Excerpt:
- the text below is only a summarized version of the order pronouncedthe high court was right in holding that the impugned conclusion arrived at by the specified authority and the central government on the issue of non-fulfillment of the condition specified in srl. (a) of the section 72a(1) being vitiated was liable to be set aside and accordingly the recommendations of the specified authority and order of the central government based thereon is liable to be quashed.
Judgment:
The Text below is only a summarized version of the order pronounced

The High Court was right in holding that the impugned conclusion arrived at by the specified authority and the Central Government on the issue of non-fulfillment of the condition specified in srl. (a) of the Section 72A(1) being vitiated was liable to be set aside and accordingly the recommendations of the specified authority and order of the Central Government based thereon is liable to be quashed.


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