1986 INSC 0009
                                      Commissioner of Income-Tax, Kerala
                                                           Vs

                                           High Land Produce Co. Ltd.
                                      Civil Appeals No. 931 to 933 of 1976
                                     (R. S. Pathak, Sabyasachi Mukharji JJ)

                                                      08.01.1986
                                                        ORDER

1. Having regard to the facts of the case and for the reasons contained in the judgment delivered
today in CIT v. Andhra Praha Pvt. Ltd. (C.A. No. 2008 of 1981) [1986] 158 ITR 416 (SC), these
appeals fail and are accordingly dismissed without any order as to costs.
</html