SCIENTIFIC ENGLNEERING HOUSE (P) LTD. v. COMISSIONER OF INCOME TAX, ANDHRA PRADESH

Citation: [1985] SUPP. 3 S.C.R. 701

Court: Supreme Court of India

Bench: V.D. TULZAPURKAR, SABYASACHI MUKHERJI

Case summary

1961 relates to microscopes and it was not disputed before us that the terms and conditions of both are almost identical. Commissioner held that what the assesse had done was to make an outright purchase of certain specimen drawings, charts, plans, etc.

Judgment text

1961 relates to microscopes and it was not disputed before us that the terms and conditions of both are almost identical. Commissioner held that what the assesse had done was to make an outright purchase of certain specimen drawings, charts, plans, etc.