COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
45 to be the
subject of the charge. This inference flows from the
general arrangement of the provisions in the Income
Tax Act, where under each head of income the
charging provision is accompanied by a set of
provisions for computing the income subject to that
charge. The character of the computation provisions
in each case bears a relationship
