M/S.Virtual Soft Systems Ltd vs. Commissioner of Income Tax, Delhi-I
C.A. No.-007115-007115 - 2005Supreme Court06 Feb 2007
For Respondent: Commissioner of Income Tax, Delhi-I
Section 260ASection 271(1)(c)Section 68
…vehicle would not amount to storage within the meaning of the Orissa Order." To the similar effect, is the view taken by this Court and the various High Courts in CIT v. Vegetable Products Limited [88 ITR 192, 195 (SC)], CWT v. Ram Narain Agrawal [106 ITR 965-968 (All.)], Tolaram Relumal v. State of Bombay [AIR 1954 SC 496, at page 498], TMT Thangalakshmi v. ITO [205 ITR 176 (Mad.)], CIT v. A.K. Das [77 ITR 31, at page 52 (Cal.)], CIT v. T.V. Sundaram Iyengar & Sons (P) Ltd. [101 ITR 764, at page 773 (SC)], Engineers Impex Pvt. Ltd. & Others v. D.D. Sharma [244 ITR 247 (Del.)]. Every stat…