Citation Codes Equivalent Citations citation codes Case Number T.C.P No. 554 of 1983 Judges V. Ramaswami K. Shanmukham, JJ. See more information ... Smart Summary Please sign up to generate summary. Commissioner Of Income-Tax v. Arya Vaidya Pharmacy (Cbe) Ltd. V. Ramaswami, J.:— We are not satisfied that any question of law arises out of the order of the Tribunal.2. We dismiss this petition accordingly with costs. Counsel's fee Rs. 500.