VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX
C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016
Section 260Section 583(4)(a)
2) has no application to the facts of the present case.
17. As regards applicability of section 45 is concerned,
three tests are required to be applied. In this case, section
45 applies. There is no dispute on that point. The first test
is that the charging section and the computation provisions
are inextricably linked. The charging section
