COMMR.OF INCOME TAX,RAJKOT vs M/S ROYAL ENTERPRISES — SLP(C) No. 5555/2007

Summary: In this income tax appeal, the Commissioner of Income Tax, Rajkot challenged a Gujarat High Court judgment (TA No.352/2006 dated 13/09/2006) in favor of M/S Royal Enterprises through a Special Leave Petition before the Supreme Court on 16/03/2007. After hearing counsel, the court condoned the delay in filing and dismissed both Special Leave Petitions, thereby upholding the High Court's decision in favor of Royal Enterprises. This case analysis is maintained by casestatus.in based on publicly available court records.