Commissioner Of Income-Tax And Ors. vs Ranchi Club Ltd. on 1 August, 2000 Equivalent citations: [2001]247ITR209(SC), AIRONLINE 2000 SC 562 Bench: S.P. Bharucha, S.S.M. Quadri, N. Santosh Hegde JUDGMENT 1. We have heard learned counsel for the appellant. We find no merit in the appeals. 2. The civil appeals are dismissed. No order as to costs. Commissioner Of Income-Tax And Ors. vs Ranchi Club Ltd. on 1 August, 2000  1