CIT v. B.N.Exports

323 ITR 178High Court2010#6476 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2019.

Also reported as

190 Taxmann 325

Judgments citing CIT v. B.N.Exports

GURVINDER KAUR BHATIA ,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

ITA 151/IND/2019[2015-16]Status: DisposedITAT Indore18 Dec 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Years: 2015-16 Smt. Harleen Kaur Bhatia Pr.CIT-2 144, Pipliyarao, Near Vs. Indore Vishnupuri Colony, A.B. Road, Indore (Appellant) (Respondent ) PAN No.AMGPB3531P Assessment Years: 2015-16 Smt. Gurvinder Kaur Bhatia Pr.CIT-2 13-14, Aditya Nagar, Near Vs. Indore Vishnupuri Colony, A.B. Road, Indore (Appellant) (Respondent ) PAN No.AGJPB0037B Assessee by S/Shri Sumit Nema & Shri GaganTiwari, ARs Revenue by Shri S.S. Mantry,…

HARLEEN KAUR BHATIA,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

ITA 150/IND/2019[2015-16]Status: DisposedITAT Indore18 Dec 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Years: 2015-16 Smt. Harleen Kaur Bhatia Pr.CIT-2 144, Pipliyarao, Near Vs. Indore Vishnupuri Colony, A.B. Road, Indore (Appellant) (Respondent ) PAN No.AMGPB3531P Assessment Years: 2015-16 Smt. Gurvinder Kaur Bhatia Pr.CIT-2 13-14, Aditya Nagar, Near Vs. Indore Vishnupuri Colony, A.B. Road, Indore (Appellant) (Respondent ) PAN No.AGJPB0037B Assessee by S/Shri Sumit Nema & Shri GaganTiwari, ARs Revenue by Shri S.S. Mantry,…

ACIT, NEW DELHI vs. M/S. AMMONIA SUPPLY CO., NEW DELHI

ITA 5088/DEL/2015[2012-13]Status: DisposedITAT Delhi22 Jul 2019AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Ms. Ashima Neb, Senior DR

…12. When we examine para 7.1 of the impugned order again the ld. CIT (A) has thrashed the issue at length on facts as well as on law and deleted the addition by following the decision rendered by Hon’ble Bombay High Court in case of CIT vs. B.N. Exports – 323 ITR 178 (Bom.) wherein Board Circular No.762 dated 18.02.1998 was also discussed. The ratio of the judgment (supra) is extracted for ready perusal as under :- “Circular No. 762 dated February 18, 1998 ([1998J 230 ITR (St.) 12), clarifies that the premium paid on a Keyman insurance policy is allowable as business expenditure. The object and purpose of…

ASST.C.I.T., BANGALORE vs. SRI. K.R. KAVIRAJ, HOSPET

In the result, all the cross objections filed by the assessee are dismissed

ITA 366/BANG/2016[2012-13]Status: DisposedITAT Bangalore26 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri V.K.Gurunathan, AdvocateFor Respondent: Shri Nambirajan, Addl.CIT(DR)
Section 143(3)

…ayment of premium in subsequent year, the same was claimed as deduction during the year under consideration. The assessee claimed it to be revenue expenditure placing reliance on the decision of the Hon’ble Delhi High Court in the case of CIT vs. B.N.Exports (323 ITR 178). The ld.CIT(A) also confirmed the addition as it was shown as an asset in the books of account. 14. Being aggrieved, the assessee is before us in the cross objection. 15. We heard rival submissions and perused the material on record. Premium paid for Keyman Insurance is held to be allowable by the decision of the Hon’ble Delhi High Court in th…

ASST.C.I.T., BANGALORE vs. SRI. K.R. KAVIRAJ, HOSPET

In the result, all the cross objections filed by the assessee are dismissed

ITA 365/BANG/2016[2011-12]Status: DisposedITAT Bangalore26 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri V.K.Gurunathan, AdvocateFor Respondent: Shri Nambirajan, Addl.CIT(DR)
Section 143(3)

…ayment of premium in subsequent year, the same was claimed as deduction during the year under consideration. The assessee claimed it to be revenue expenditure placing reliance on the decision of the Hon’ble Delhi High Court in the case of CIT vs. B.N.Exports (323 ITR 178). The ld.CIT(A) also confirmed the addition as it was shown as an asset in the books of account. 14. Being aggrieved, the assessee is before us in the cross objection. 15. We heard rival submissions and perused the material on record. Premium paid for Keyman Insurance is held to be allowable by the decision of the Hon’ble Delhi High Court in th…

ASST.C.I.T., BANGALORE vs. SRI. K.R. KAVIRAJ, HOSPET

In the result, all the cross objections filed by the assessee are dismissed

ITA 364/BANG/2016[2010-11]Status: DisposedITAT Bangalore26 Dec 2017AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri V.K.Gurunathan, AdvocateFor Respondent: Shri Nambirajan, Addl.CIT(DR)
Section 143(3)

…ayment of premium in subsequent year, the same was claimed as deduction during the year under consideration. The assessee claimed it to be revenue expenditure placing reliance on the decision of the Hon’ble Delhi High Court in the case of CIT vs. B.N.Exports (323 ITR 178). The ld.CIT(A) also confirmed the addition as it was shown as an asset in the books of account. 14. Being aggrieved, the assessee is before us in the cross objection. 15. We heard rival submissions and perused the material on record. Premium paid for Keyman Insurance is held to be allowable by the decision of the Hon’ble Delhi High Court in th…

ASST.C.I.T., BANGALORE vs. SRI. K.R. KAVIRAJ, HOSPET

In the result, all the cross objections filed by the assessee are dismissed

ITA 363/BANG/2016[2009-10]Status: DisposedITAT Bangalore26 Dec 2017AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri V.K.Gurunathan, AdvocateFor Respondent: Shri Nambirajan, Addl.CIT(DR)
Section 143(3)

…ayment of premium in subsequent year, the same was claimed as deduction during the year under consideration. The assessee claimed it to be revenue expenditure placing reliance on the decision of the Hon’ble Delhi High Court in the case of CIT vs. B.N.Exports (323 ITR 178). The ld.CIT(A) also confirmed the addition as it was shown as an asset in the books of account. 14. Being aggrieved, the assessee is before us in the cross objection. 15. We heard rival submissions and perused the material on record. Premium paid for Keyman Insurance is held to be allowable by the decision of the Hon’ble Delhi High Court in th…

I.T.O WD - 4(2),KOLKATA, KOLKATA vs. M/S MARCOPOLO PRODUCTS PVT LTD, KOLKATA

In the result, the appeal of the Revenue is dismissed and the Cross Objection of the assessee is partly allowed

ITA 1390/KOL/2013[2009-10]Status: DisposedITAT Kolkata06 May 2016AY 2009-10

Bench: Shri P. M. Jagtap, A.M. & Shri S.S.Viswanethra Ravi, J.M.)

For Appellant: Shri Sudipta Guha JCIT, Sr.DRFor Respondent: Shri Manish Tiwari
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B’, KOLKATA (Before Shri P. M. Jagtap, A.M. & Shri S.S.Viswanethra Ravi, J.M.) ITA No. 1390/Kol/2013 : Asstt. Year : 2009-2010 ITO, Ward-4(2). Vs M/s Marcopolo Products Kolkata Private Limited PAN: ABCI2766H (APPELLANT) (RESPONDENT) CO No. 100/Kol/2013 : Asstt. Year : 2009-2010 M/s Marcopolo Products Private Vs ITO, Ward-4(2). Limited Kolkata PAN: ABCI2766H (CROSS OBJECTOR) (RESPONDENT) Appellant by : Shri Sudipta Guha JCIT, Sr.DR Respondent by : Shri Manish Tiwari Date of Hearing : 10.02.2016 Date of Pronouncement : 06-05-2016 ORDER Per Shri S.S.Viswanet…

BANGALORE HOUSING DEVELOPMENT AND INVESTMENTS,BANGALORE vs. DCIT, BANGALORE

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1027/BANG/2015[2010-11]Status: DisposedITAT Bangalore06 May 2016AY 2010-11

Bench: Shri. Sunil Kumar Yadava & Shri. Abraham P. Georgei.T.A No.1027/Bang/2015 (Assessment Year : 2010-11) Bangalore Housing Development & Investments, No.10/1, Lakshminarayana Complex, Palace Road, Bangalore .. Appellant Pan : Aagfb0819A V. Deputy Commissioner Of Income-Tax, Circle – 6(1), Bangalore .. Respondent Assessee By : Shri. R. Ramakrishnan, Ca Revenue By : Dr. P. K. Srihari, Addl. Cit Heard On : 03.05.2016 Pronounced On : 06.05.2016 O R D E R Per Abraham P. George:

For Appellant: Shri. R. Ramakrishnan, CAFor Respondent: Dr. P. K. Srihari, Addl. CIT
Section 37(1)

…e premium paid by the assessee on the policies in the name of the partners as an allowable expenditure, AO declined to follow that order on a reasoning that the Tribunal had relied on a judgment of Hon’be Bombay High Court in the case of CIT v. B. N. Exports (323 ITR 178) which was distinguishable on facts. He thus held that assessee’s claim for interest on LIC loans taken for servicing the payment of LIC premium could not be allowed. Disallowance of Rs.19,62,789/- was made. 03. In its appeal before the CIT (A) assessee once again relied on Tribunal orders in its own case for A. Ys. 2006-07, 2007-08 and 2008-09…

FOUR DIMENSIONS SECURITIES (I) LTD,MUMBAI vs. ADDL CIT RG 4(1), MUMBAI

The appeal of the assessee is allowed for statistical purposes, whereas, the appeal of the Revenue is dismissed

ITA 9085/MUM/2010[2007-08]Status: DisposedITAT Mumbai01 Jan 2016AY 2007-08

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2007-08 M/S Four Dimensions Addl. Commissioner Of Securities (India) Ltd. Income Tax, Range-4(1), बनाम/ 209-Arcadia Building 2Nd 6Th Floor, Aayakar Bhavan, Vs. Floor Nariman Point, Mumbai-400020 Mumbai-400021 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacf1734F Assessment Year: 2007-08 Addl. Commissioner Of M/S Four Dimensions Income Tax, Range-4(1), Securities (India) Ltd. बनाम/ 6Th Floor,Aayakar Bhavan, 209-Arcadia Building 2Nd Vs. Mumbai-400020 Floor Nariman Point, Mumbai-400021 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacf1734F

Section 14A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,एफ,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"नी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2007-08 M/s Four Dimensions Addl. Commissioner of Securities (India) Ltd. Income Tax, Range-4(1), बनाम/ 209-Arcadia building 2nd 6th Floor, Aayakar Bhavan, Vs. Floor Nariman Point, Mumbai-400020 Mumbai-400021 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAACF1734F Assessment Year: 2007-08 Addl. Commissioner of M/s Four Dimensions Income…

ITO 4(2)(2), MUMBAI vs. PATANI SECURITIES P. LTD, MUMBAI

In the result appeal of the Revenue is dismissed

ITA 4231/MUM/2013[2009-10]Status: DisposedITAT Mumbai20 Nov 2015AY 2009-10

Bench: Shri R.C. Sharma & Shri Amarjit Singh

Section 10Section 143(3)Section 73

…recognize the existence of other types of relationship apart from employer-employee relationship for claiming deduction on account of premium paid on Keyman Insurance Policy as business expenditure. The Hon'ble Bombay High Court in the case of B. N. Exports- 323 ITR 178 also held that allowability of expenditure incurred on premium paid towards a Keyman Insurance Policy cannot be confined only to a situation where policy is in respect of life of an employee. The Hon'ble Court held that Keyman Insurance Policy obtained on life of a partner to safeguard firm against a disruption of business that may result due to…

FOUR DIMENSIONS SECURITIES (I) LTD,MUMBAI vs. ADDL CIT RG 4(1), MUMBAI

Appeals are disposed off in terms indicated hereinabove

ITA 1011/MUM/2010[2006-07]Status: DisposedITAT Mumbai28 Oct 2015AY 2006-07

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2005-06 M/S Four Dimensions Addl. Commissioner Of Securities (India) Ltd. Income Tax, Range-4(1), बनाम/ 29, Bank Street, 1St Floor, 6Th Floor, Aayakar Bhavan, Vs. Fort, Mumbai Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacf1734F Assessment Year: 2005-06 Addl. Commissioner Of M/S Four Dimensions Income Tax, Range-4(1), Securities (India) Ltd. बनाम/ 6Th Floor,Aayakar Bhavan, 29, Bank Street, 1St Floor, Vs. Mumbai-400020 Fort, Mumbai (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacf1734F Assessment Year: 2006-07 M/S Four Dimensions Addl. Commissioner Of Securities (India) Ltd. Income Tax, Range-4(1), बनाम/ 29, Bank Street, 1St Floor, 6Th Floor, Aayakar Bhavan, Vs. Fort, Mumbai Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacf1734F

Section 143(1)Section 143(3)Section 94(7)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,एफ,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2005-06 M/s Four Dimensions Addl. Commissioner of Securities (India) Ltd. Income Tax, Range-4(1), बनाम/ 29, Bank Street, 1st Floor, 6th Floor, Aayakar Bhavan, Vs. Fort, Mumbai Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAACF1734F Assessment Year: 2005-06 Addl. Commissioner of M/s Four Dimensions Income Tax, Range-4(1), Secur…

DCIT -4(1), MUMBAI vs. FOUR DIMENSION SECURITIES (I) LTD, MUMBAI

Appeals are disposed off in terms indicated hereinabove

ITA 790/MUM/2009[2005-2006]Status: DisposedITAT Mumbai28 Oct 2015AY 2005-2006

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2005-06 M/S Four Dimensions Addl. Commissioner Of Securities (India) Ltd. Income Tax, Range-4(1), बनाम/ 29, Bank Street, 1St Floor, 6Th Floor, Aayakar Bhavan, Vs. Fort, Mumbai Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacf1734F Assessment Year: 2005-06 Addl. Commissioner Of M/S Four Dimensions Income Tax, Range-4(1), Securities (India) Ltd. बनाम/ 6Th Floor,Aayakar Bhavan, 29, Bank Street, 1St Floor, Vs. Mumbai-400020 Fort, Mumbai (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacf1734F Assessment Year: 2006-07 M/S Four Dimensions Addl. Commissioner Of Securities (India) Ltd. Income Tax, Range-4(1), बनाम/ 29, Bank Street, 1St Floor, 6Th Floor, Aayakar Bhavan, Vs. Fort, Mumbai Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacf1734F

Section 143(1)Section 143(3)Section 94(7)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,एफ,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2005-06 M/s Four Dimensions Addl. Commissioner of Securities (India) Ltd. Income Tax, Range-4(1), बनाम/ 29, Bank Street, 1st Floor, 6th Floor, Aayakar Bhavan, Vs. Fort, Mumbai Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAACF1734F Assessment Year: 2005-06 Addl. Commissioner of M/s Four Dimensions Income Tax, Range-4(1), Secur…

FOUR DIMENSIONS SECURITIES (INDIA) LTD,MUMBAI vs. ADDL CIT RG 4(1), MUMBAI

Appeals are disposed off in terms indicated hereinabove

ITA 322/MUM/2009[2005-2006]Status: DisposedITAT Mumbai28 Oct 2015AY 2005-2006

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2005-06 M/S Four Dimensions Addl. Commissioner Of Securities (India) Ltd. Income Tax, Range-4(1), बनाम/ 29, Bank Street, 1St Floor, 6Th Floor, Aayakar Bhavan, Vs. Fort, Mumbai Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacf1734F Assessment Year: 2005-06 Addl. Commissioner Of M/S Four Dimensions Income Tax, Range-4(1), Securities (India) Ltd. बनाम/ 6Th Floor,Aayakar Bhavan, 29, Bank Street, 1St Floor, Vs. Mumbai-400020 Fort, Mumbai (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacf1734F Assessment Year: 2006-07 M/S Four Dimensions Addl. Commissioner Of Securities (India) Ltd. Income Tax, Range-4(1), बनाम/ 29, Bank Street, 1St Floor, 6Th Floor, Aayakar Bhavan, Vs. Fort, Mumbai Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacf1734F

Section 143(1)Section 143(3)Section 94(7)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,एफ,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2005-06 M/s Four Dimensions Addl. Commissioner of Securities (India) Ltd. Income Tax, Range-4(1), बनाम/ 29, Bank Street, 1st Floor, 6th Floor, Aayakar Bhavan, Vs. Fort, Mumbai Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAACF1734F Assessment Year: 2005-06 Addl. Commissioner of M/s Four Dimensions Income Tax, Range-4(1), Secur…

COMMISSIONER OF INCOME TAX vs. RAJAN NANDA

The appeals of the Revenue are dismissed and those

ITA/400/2008HC Delhi16 Dec 2011

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…d to the keyman insurance policy is allowable as business expenditure. This Circular was binding on the Department. 20. Mr. Gupta also referred to the judgment of the Bombay High Court in the case of Commissioner of Income Tax Vs. B.N. Exports [(2010) 323 ITR 178 (Bom.), wherein the insurance premium on keyman insurance policy had been considered to be allowable. 21. Mr. Gupta also argued that the allowability of the deduction is being disputed only for the reason that the concerned individuals have raised claim in their cases regarding non- taxability of the maturity value received by them pursuan…

CIT vs. ESCORTS HEART INSTITUTE AND RESEARCH CENTRE LTD

The appeals of the Revenue are dismissed and those

ITA/175/2011HC Delhi16 Dec 2011

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…m paid to the keyman insurance policy is allowable as business expenditure. This Circular was binding on the Department. 20. Mr. Gupta also referred to the judgment of the Bombay High Court in the case of Commissioinier of iBicome Tax ¥s, B.N. Exports [(2010) 323 ITR 178 (Bom.), wherein the .insurance premium on keyman insurance policy had been considered to be allowable. 21. Mr. Gupta also argued that the allowability of the deduction is being disputed only for the reason that the concerned individuals have raised claim in their cases regarding non-. taxability of the maturity value received by them pursuant to…

CIT vs. ESCORTS HEART INSTITUTE AND RESEARCH CENTRE LTD

The appeals of the Revenue are dismissed and those

ITA - 175 / 2011HC Delhi16 Dec 2011

…m paid to the keyman insurance policy is allowable as business expenditure. This Circular was binding on the Department. 20. Mr. Gupta also referred to the judgment of the Bombay High Court in the case of Commissioinier of iBicome Tax ¥s, B.N. Exports [(2010) 323 ITR 178 (Bom.), wherein the .insurance premium on keyman insurance policy had been considered to be allowable. 21. Mr. Gupta also argued that the allowability of the deduction is being disputed only for the reason that the concerned individuals have raised claim in their cases regarding non-. taxability of the maturity value received by them pursuant to…

COMMISSIONER OF INCOME TAX vs. RAJAN NANDA

The appeals of the Revenue are dismissed and those

ITA - 400 / 2008HC Delhi16 Dec 2011

…d to the keyman insurance policy is allowable as business expenditure. This Circular was binding on the Department. 20. Mr. Gupta also referred to the judgment of the Bombay High Court in the case of Commissioner of Income Tax Vs. B.N. Exports [(2010) 323 ITR 178 (Bom.), wherein the insurance premium on keyman insurance policy had been considered to be allowable. 21. Mr. Gupta also argued that the allowability of the deduction is being disputed only for the reason that the concerned individuals have raised claim in their cases regarding non- taxability of the maturity value received by them pursuan…

CIT v. B.N.Exports (323 ITR 178) — Cited in 18 Judgments | BharatTax