ESKAYEF NOW KNOEM AS SMIKHLINE BEECHAM PHARMACEUTICALS INDIA LTD Vs. COMMISSIONER OF INCOME TAX KARNATAKA II BANGALORE

JUDGEMENT

(1.) Civil Appeal No. 2717 of 1996 :

(2.) The answer to this question is covered against the assessee by the decision of this Court in the assessee's own case, (1996) 219 ITR 581. The question is, accordingly, answered in the negative and in favour of the Revenue.

(3.) The civil appeal is dismissed.