Commissioner Of Income-Tax vs Steller Investment Ltd. on 20 July, 2000 Equivalent citations: [2001]251ITR263(SC), AIRONLINE 2000 SC 816 Bench: S.P. Bharucha, Ruma Pal ORDER 1. We have read the question which the High Court answered against the Revenue. We are in agreement with the High Court. Plainly, the Tribunal came to a conclusion on facts and no interference is called for. The appeal is dismissed. No order as to costs. Commissioner Of Income-Tax vs Steller Investment Ltd. on 20 July, 2000  1