(A.K. Sikri and Rohinton Fali Nariman, JJ.) Commissioner of Income Tax _________________________ Appellant v. M/s. Modern Spinners Ltd. ___________________________ Respondent Civil Appeal No. 3075 of 2007, decided on March 14, 2016 The Order of the court was delivered by Order 1. We find that the matter is covered against the Revenue by the judgment of this Court in ‘Taparia Tools Limited v. Joint Commissioner of Income Tax, Nasik’ [2015 (7) SCC 540]. 2. This appeal is, accordingly, dismissed. ———
