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“Section 3(3)”

Section References (mined)Section 3Section 3(3)29 judgments

M3M INDIA PVT.LTD.,HARYANA vs. JCIT(OSD) TDS CIRCLE, GURGAON

ITA 5660/DEL/2024[2020-21]Status: DisposedITAT Delhi11 Mar 2026AY 2020-21

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

appellant submitted during the appellate proceedings that EDC is a statutory obligation levied by the State Government of Haryana in terms of section 3(3)(a)(ii) read with section 2(g) of the HDRUA Act, payment of which is an essential pre-condition for carrying out urban ... perterms of license, it had to pay External Development Charges for the infrastructural development to the Govt of Haryana. 6.2 As per section 3(3) of the Haryana Development and Regulation of Urban Areas Act, 1975,the amount of EDC is charged from developers on account of proportionate

M3M INDIA PVT.LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5434/DEL/2024[2021-22]Status: DisposedITAT Delhi11 Mar 2026AY 2021-22

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

appellant submitted during the appellate proceedings that EDC is a statutory obligation levied by the State Government of Haryana in terms of section 3(3)(a)(ii) read with section 2(g) of the HDRUA Act, payment of which is an essential pre-condition for carrying out urban ... perterms of license, it had to pay External Development Charges for the infrastructural development to the Govt of Haryana. 6.2 As per section 3(3) of the Haryana Development and Regulation of Urban Areas Act, 1975,the amount of EDC is charged from developers on account of proportionate

M3M INDIA PVT. LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5433/DEL/2024[2019-20]Status: DisposedITAT Delhi11 Mar 2026AY 2019-20

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

appellant submitted during the appellate proceedings that EDC is a statutory obligation levied by the State Government of Haryana in terms of section 3(3)(a)(ii) read with section 2(g) of the HDRUA Act, payment of which is an essential pre-condition for carrying out urban ... perterms of license, it had to pay External Development Charges for the infrastructural development to the Govt of Haryana. 6.2 As per section 3(3) of the Haryana Development and Regulation of Urban Areas Act, 1975,the amount of EDC is charged from developers on account of proportionate

M3M INDIA PVT.LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5432/DEL/2024[2018-19]Status: DisposedITAT Delhi11 Mar 2026AY 2018-19

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

appellant submitted during the appellate proceedings that EDC is a statutory obligation levied by the State Government of Haryana in terms of section 3(3)(a)(ii) read with section 2(g) of the HDRUA Act, payment of which is an essential pre-condition for carrying out urban ... perterms of license, it had to pay External Development Charges for the infrastructural development to the Govt of Haryana. 6.2 As per section 3(3) of the Haryana Development and Regulation of Urban Areas Act, 1975,the amount of EDC is charged from developers on account of proportionate

M3M INDIA PVT.LTD.,GURGOAN vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5431/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Mar 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

appellant submitted during the appellate proceedings that EDC is a statutory obligation levied by the State Government of Haryana in terms of section 3(3)(a)(ii) read with section 2(g) of the HDRUA Act, payment of which is an essential pre-condition for carrying out urban ... perterms of license, it had to pay External Development Charges for the infrastructural development to the Govt of Haryana. 6.2 As per section 3(3) of the Haryana Development and Regulation of Urban Areas Act, 1975,the amount of EDC is charged from developers on account of proportionate

HARYANA URBAN DEVELOPMENT AUTHORITY,PANCHKULA, HARYANA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA , HARYANA

In the result, the appeal filed by the assessee is dismissed

ITA 668/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh29 Dec 2025AY 2021-22
For Respondent: \nMs. Rattan Kaur & Shri A.K. Jindal, C.A's
Section 263Section 37Section 37(1)Section 43B

where, considering the provisions of the U.P. Sugarcane sales Act, 1956, the Hon'ble Supreme Court held that interest provided under section 3(3) of the said Act was in the nature compensation paid to the governmentfor delay in payment of sales Tax and itwas ... penalty and the interest payable on arrears of cess under section 3(3) is part and parcel of the liabilityto pay cess. Now, applying the said analogy, the amount of interest due on the outstanding amount of sales Tax becomes part of the sales Tax and will

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

ITA 3936/MUM/2023[2018-19]Status: DisposedITAT Mumbai28 May 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

Section 11Section 126Section 12ASection 143(3)Section 154Section 2(15)Section 3

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

ITA 3791/MUM/2023[2018 19]Status: DisposedITAT Mumbai28 May 2025

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

Section 11Section 126Section 12ASection 143(3)Section 154Section 2(15)Section 3

purposes of this Act an authority to be called "The Mumbai Metropolitan Region Development Authority" or "the Authority". Page No. 7 Section 3(3) The Authority shall be a body corporate, having perpetual sucession and common seal may or may not sue and shall be competent to hold

MAHALAXMI INFRACONTRACT LIMITED,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(4), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1702/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

prescribed under the U.P. Sugarcame Cess Rules, 1956. If the cess is not paid by the specified date, then by virtue of section 3(3) of the 1956 Act the arrear of cess will carry interest at the rate of six per cent per annum from the specified ... payment of cess. It is a thing apart from an arrear of cess and the interest due thereon. …. The interest paid under section 3(3) of the 1956 Act cannot be described as a penalty paid for an infringement of the law. As that is the only ground

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1(4), AHMEDABAD, AHMEDABAD vs. MAHALAXMI INFRACONTRACT LIMITED, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1578/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

prescribed under the U.P. Sugarcame Cess Rules, 1956. If the cess is not paid by the specified date, then by virtue of section 3(3) of the 1956 Act the arrear of cess will carry interest at the rate of six per cent per annum from the specified ... payment of cess. It is a thing apart from an arrear of cess and the interest due thereon. …. The interest paid under section 3(3) of the 1956 Act cannot be described as a penalty paid for an infringement of the law. As that is the only ground

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) -1(4), AHMEDABAD, AHMEDABAD vs. MAHALAXMI INFRACONTRACT LIMITED, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1577/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

prescribed under the U.P. Sugarcame Cess Rules, 1956. If the cess is not paid by the specified date, then by virtue of section 3(3) of the 1956 Act the arrear of cess will carry interest at the rate of six per cent per annum from the specified ... payment of cess. It is a thing apart from an arrear of cess and the interest due thereon. …. The interest paid under section 3(3) of the 1956 Act cannot be described as a penalty paid for an infringement of the law. As that is the only ground

MANGALORE CHEMICALS & FERTILIZERS LTD., ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2), BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 1209/BANG/2024[2013-14]Status: DisposedITAT Bangalore15 Oct 2024AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2013-14

For Appellant: Sri H.V. Gowthama, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 143(1)Section 143(3)Section 148Section 250Section 37

reported in (1980) 3 Taxman 52 (SC) dated 9.4.1980 held as under: “10. In our opinion, the interest paid under section 3(3) of the Cess Act cannot be described as a penalty paid for an infringement of the law. As that is the only ground

DCIT (LTU)-1, MUMBAI vs. ADITYA BIRLA NUVO LTD, MUMBAI

ITA 5935/MUM/2017[2012-13]Status: DisposedITAT Mumbai01 Jul 2024AY 2012-13

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am Ι.Τ.Α. No. 5848/Mum/2017 (Assessment Year: 2012-13) Aditya Birla Nuvo Limited (Since Amalgamated With Grasim Industries Ltd.), Corporate Finance Division, A2, Aditya Birla Centre, A Wing, 2Nd Floor, S.K. Ahire Marg, Worli, Mumbai-400030. Pan: Aaaci1747H Vs. The Acit- Ltu-1, World Trade Centre, 29Th Floor, Centre-1, Cuffe Parade, Mumbai-400005. Appellant) : Respondent) Ι.Τ.Α. No. 5935/Mum/2017 (Assessment Year: 2012-13) The Dcit- Ltu-1, World Trade Centre, 29Th Floor, Centre-1, Cuffe Parade, Mumbai-400005. Aditya Birla Nuvo Limited (Since Amalgamated With Grasim Industries Ltd.), Corporate Finance Division, A2, Aditya Birla Centre, A Wing, 2Nd Floor, S.K. Ahire Marg, Vs. Worli, Mumbai-400030. Pan : Aaaci1747H Respondent) Appellant) Appellant/Assessee By : Shri Ronak Doshi / Riken Shah, Ar Revenue/Respondent By : Shri Ashish Kumar Agrawal, Sr. Dr. Date Of Hearing : 25.06.2024 Date Of Pronouncement : 01.07.2024 Order Per Padmavathy S, Am: These Cross Appeals By The Assessee & The Revenue Are Against The Order Of The Commissioner Of Income Tax (Appeals)-55, Mumbai Dated 27.06.2017 For

For Appellant: Shri Ronak Doshi / Riken ShahFor Respondent: Shri Ashish Kumar Agrawal, Sr
Section 10BSection 115JSection 14ASection 32(1)(iia)Section 37Section 40Section 43BSection 80I

2 IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JM & MS PADMAVATHY S, AM

ADITYA BIRLA NUVO LTD (SINCE AMALGAMATED WITH GRASIM INDUSTRIES LIMITED),MUMBAI vs. ASST CIT (LTU) 1, MUMBAI

ITA 5848/MUM/2017[2012-13]Status: DisposedITAT Mumbai01 Jul 2024AY 2012-13

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am Ι.Τ.Α. No. 5848/Mum/2017 (Assessment Year: 2012-13) Aditya Birla Nuvo Limited (Since Amalgamated With Grasim Industries Ltd.), Corporate Finance Division, A2, Aditya Birla Centre, A Wing, 2Nd Floor, S.K. Ahire Marg, Worli, Mumbai-400030. Pan: Aaaci1747H Vs. The Acit- Ltu-1, World Trade Centre, 29Th Floor, Centre-1, Cuffe Parade, Mumbai-400005. Appellant) : Respondent) Ι.Τ.Α. No. 5935/Mum/2017 (Assessment Year: 2012-13) The Dcit- Ltu-1, World Trade Centre, 29Th Floor, Centre-1, Cuffe Parade, Mumbai-400005. Aditya Birla Nuvo Limited (Since Amalgamated With Grasim Industries Ltd.), Corporate Finance Vs. Division, A2, Aditya Birla Centre, A Wing, 2Nd Floor, S.K. Ahire Marg, Worli, Mumbai-400030. Pan : Aaaci1747H : Respondent) Appellant) Appellant/Assessee By : Shri Ronak Doshi / Riken Shah, Ar Revenue/Respondent By : Shri Ashish Kumar Agrawal, Sr. Dr. Date Of Hearing : 25.06.2024 Date Of Pronouncement : 01.07.2024 Order Per Padmavathy S, Am: These Cross Appeals By The Assessee & The Revenue Are Against The Order Of The Commissioner Of Income Tax (Appeals)-55, Mumbai Dated 27.06.2017 For

For Appellant: Shri Ronak Doshi / Riken ShahFor Respondent: Shri Ashish Kumar Agrawal, Sr
Section 10BSection 115JSection 14ASection 32(1)(iia)Section 37Section 40Section 43BSection 80I

IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JM & MS PADMAVATHY S, AM Ι

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

ITA 486/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad31 May 2024AY 2018-19

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

For Appellant: Shri S. N. Divatia & Shri B. K. Patel
Section 143(2)Section 143(3)

Corresponding to section 37(1) of the Income-tax Act, 1961] Business expenditure Whether interest paid on arrears of cess under section 3(3) of the U.P. sugarcane cess act, 1956 was a permissible deduction under section 10(2)(xv)-Held, yes" FACTS The assessee-company is engaged ... penalty for an infringement of the Act. On appeal: HELD 1. The interest payable on arrears of cess under section 3(3) of the Cess Act is in reality part and parcel of the liability to pay cess. It is an accretion to the cess. The enlargement

ASSTT. COMMISSIONER OF INCOME TAX,, CENTRAL CIRCLE - 1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PVT. LTD., AHMEDABAD

ITA 485/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad31 May 2024AY 2017-18

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

For Appellant: Shri S. N. Divatia & Shri B. K. Patel
Section 143(2)Section 143(3)

Corresponding to section 37(1) of the Income-tax Act, 1961] Business expenditure Whether interest paid on arrears of cess under section 3(3) of the U.P. sugarcane cess act, 1956 was a permissible deduction under section 10(2)(xv)-Held, yes" FACTS The assessee-company is engaged ... penalty for an infringement of the Act. On appeal: HELD 1. The interest payable on arrears of cess under section 3(3) of the Cess Act is in reality part and parcel of the liability to pay cess. It is an accretion to the cess. The enlargement

ASSTT. COMMISSIONER OF INCOME TAX, AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

ITA 484/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad31 May 2024AY 2015-16

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

For Appellant: Shri S. N. Divatia & Shri B. K. Patel
Section 143(2)Section 143(3)

Corresponding to section 37(1) of the Income-tax Act, 1961] Business expenditure Whether interest paid on arrears of cess under section 3(3) of the U.P. sugarcane cess act, 1956 was a permissible deduction under section 10(2)(xv)-Held, yes" FACTS The assessee-company is engaged ... penalty for an infringement of the Act. On appeal: HELD 1. The interest payable on arrears of cess under section 3(3) of the Cess Act is in reality part and parcel of the liability to pay cess. It is an accretion to the cess. The enlargement

M/S.G.S. ATWAL & CO.(ENGG)(P)LTD,KOLKATA vs. DCIT, CIR-11(1), KOLKATA

In the result, both the appeals of the assessee are dismissed

ITA 1009/KOL/2023[2018-19]Status: DisposedITAT Kolkata29 Apr 2024AY 2018-19

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri Soumitra Choudhury, Advocate & ShriFor Respondent: Shri B. K. Singh, JCIT, Sr. DR
Section 139(1)Section 143(1)Section 143(3)Section 201Section 36(1)(va)

notify the name of such person in the Official Gazette. On and from the date of such notification, by reason of section 3(3), property, movable and immovable, belonging to the person notified stood attached and, by reason of section 3(4), could be dealt with

M/S.G.S. ATWAL & CO.(ENGG) (P)LTD.,KOLKATA vs. DCIT, CIR-11(1), KOLKATA

In the result, both the appeals of the assessee are dismissed

ITA 1008/KOL/2023[2017-18]Status: DisposedITAT Kolkata29 Apr 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri Soumitra Choudhury, Advocate & ShriFor Respondent: Shri B. K. Singh, JCIT, Sr. DR
Section 139(1)Section 143(1)Section 143(3)Section 201Section 36(1)(va)

notify the name of such person in the Official Gazette. On and from the date of such notification, by reason of section 3(3), property, movable and immovable, belonging to the person notified stood attached and, by reason of section 3(4), could be dealt with

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD vs. PENNAR INDUSTRIES LIMITED, HYDERABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 78/HYD/2024[2017-18]Status: DisposedITAT Hyderabad28 Feb 2024AY 2017-18

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No.48/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18 ) Pennar Industries Ltd Vs. Dy. C. I. T. Hyderabad Circle 5(1) Pan:Aabcp3074H Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.78/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18 ) Asstt. Cit Vs. Pennar Industries Ltd Circle 5(1) Hyderabad Hyderabad Pan:Aabcp3074H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Mohd. Afzal राज" व "ारा/Revenue By:: Shri Waseem Ur Rehman, Dr सुनवाई की तारीख/Date Of Hearing: 26/02/2024 घोषणा की तारीख/Pronouncement: 28/02/2024 Order Per Bench:

For Appellant: Advocate Mohd. AfzalFor Respondent: : Shri Waseem Ur Rehman, DR
Section 139(5)Section 143(2)Section 143(3)Section 37(1)Section 40

ITA Nos 48 and 78 of 2024 Pennar Industries Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME

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Section 3(3) — 29 judgments | BharatTax | BharatTax