COMM. OF INCOME TAX COCHIN vs P.K. RADHIKA COCHIN — C.A. No. 956/2004

Summary of C.A. No. 956/2004 On September 6, 2012, the Supreme Court dismissed the Income Tax Department's appeal concerning Assessment Year 1991-1992. Both the ITAT and High Court had concurrently found that a partnership transaction dated June 11, 1990 was not a device to evade taxes. The Court upheld this concurrent finding, finding no reason to interfere, and dismissed the appeal with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.