Commissioner Of Income-Tax, Kerala vs High Land Produce Co. Ltd. on 8 January, 1986 Equivalent citations: [1986]158ITR419(SC), AIRONLINE 1986 SC 121 Bench: R.S. Pathak, Sabyasachi Mukharji ORDER 1. Having regard to the facts of the case and for the reasons contained in the judgment delivered today in CIT v. Andhra Prdbha Pvt. Ltd. C. A. No. 2008 of 1981 , these appeals fail and are accordingly dismissed without any order as to costs. Commissioner Of Income-Tax, Kerala vs High Land Produce Co. Ltd. on 8 January, 1986  1