M/S FIBRE BOARDS (P) LTD BANGALOARE vs. CIT BANGALORE
C.A. No.-005525-005526 - 2005Supreme Court11 Aug 2015
Section 280YSection 280ZSection 54G
10A of the
Central Excise Rules on 6th August, 1977.
24.
An attempt was made in General Finance Company &
Anr. v. Assistant Commissioner of Income Tax, Punjab,
(2002) 7 SCC 1 to refer these two judgments to a larger bench
on the point that an omission would not amount to a repeal for
the purpose of Section
