COMMISSIONER OF INCOME TAX CENTRAL I vs. SAIN PROCESSSING & WEAVING MILLS P.LTD.
In the result, the appeal is dismissed
ITA - 1128 / 2007HC Delhi17 Dec 2008
For Appellant: Mr R D JollyFor Respondent: Mr Ajay Vohra
Section 115JSection 143(2)Section 260A
accounts prepared under sub-section (1A) of Section
115J of the Act. The notes to accounts, by virtue of, the provisions of
Section 211(6) read with the clause 3(iv) of Part II of Schedule VI of the
Companies Act form an intrinsic part of the profit and loss
