Commissioner Of Income-Tax And Anr. vs Foramer France (Through Constituted ... on 16 January, 2003 Equivalent citations: [2003]264ITR566(SC) Bench: Ruma Pal, B.N. Srikrishna ORDER 1. We have heard learned counsel for the parties and considered the facts of the case. We see no reason to interfere with the decision of the High Court. Accordingly, the civil appeals are dismissed with costs. Commissioner Of Income-Tax And Anr. vs Foramer France (Through Constituted ... on 16 January, 2003  1