COMMNR.OF INCOME TAX vs PEERLESS CONSULTANCY & SERVICES (P) LTD. — C.A. No. 11552/1995

Case under Section XVI. Status: Disposed.

Disposed

CNR: SCIN010174921995

Filing Date

21-Nov-1995

Registration No

C.A. No. 11552/1995

Diary Number

17492/1995

Order Date

01-Nov-2000

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 10-Jun-2026

Acts & Sections

Section XVI

Petitioner(s)

  1. 1.COMMNR.OF INCOME TAX

    Adv. SUSHMA SURI

Respondent(s)

  1. 1.PEERLESS CONSULTANCY & SERVICES (P) LTD.

Case History

  1. Case disposedDisposed

  2. 01-Nov-2000

    ROP - of Main CaseView PDF

  3. 21-Nov-1995

    Case filed

    Registration No. C.A. No. 11552/1995

View Full Judgment
casestatus.in Summary

Case Summary: C.A. No. 011552 / 1995 Outcome: The Supreme Court dismissed the Commissioner of Income Tax's appeal with costs on November 1, 2000. The Court upheld the lower authorities' decision granting Peerless Consultancy investment allowance for an installed generator, affirming that data processing constitutes "processing of goods" for tax purposes. Reasoning: The Court found no judicial precedent supporting the Revenue's argument that data processing is not goods processing, and rejected the Revenue's attempt to introduce primary material that should have been presented to lower authorities initially. This case analysis is maintained by casestatus.in based on publicly available court records.

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