Shambhu Investment (P) Ltd. vs Cit on 21 January, 2003 Equivalent citations: [2003]129TAXMAN70(SC), AIRONLINE 2003 SC 581 ORDER We have heard the learned counsel for the parties. 2. We see no reason to interfere with the conclusion arrived at by the High Court on the question as framed under section 256(2) of the Income Tax Act, 1961. The civil appeals are accordingly dismissed. There shall be no order as to costs. Shambhu Investment (P) Ltd. vs Cit on 21 January, 2003  1