Southern Sea Foods Ltd. (Now Known as SSF) v. Jt. Commr. of Income Tax, Chennai

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(Ranjan Gogoi and Prafulla C. Pant, JJ.)

Southern Sea Foods Ltd. (Now Known as SSF) ____________ Appellant

Jt. Commr. of Income Tax, Chennai ___________________ Respondent

Civil Appeal No. 1397 of 2016, decided on February 15, 2016

[Arising out of Special Leave Petition (Civil) No. 18408/2007]

The Order of the court was delivered by

Order

1. Leave granted.

2. In view of the decision rendered by this Court in Commissioner of Income Tax, Thiruvananthapuram v. Baby Marine Exports, Kollam [2007 (4) SCC 555] which has been followed subsequently in Commissioner of Income Tax, Karnal v. Dalbir Singh [Civil Appeal No. 6430 of 2012 and other connected matters, decided on 12^th September, 2012], we allow this appeal and set aside the order of the High Court. All consequential reliefs be granted to the appellant.

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