M/S.VIRTUAL SOFT SYSTEMS LTD. vs. COMMISSIONER OF INCOME TAX, DELHI-I
C.A. No.-007115-007115 - 2005Supreme Court06 Feb 2007
For Respondent: Commissioner of Income Tax, Delhi-I
Section 260ASection 271(1)(c)Section 68
192, 195 (SC)], CWT v. Ram Narain Agrawal [106 ITR 965-968 (All.)],
Tolaram Relumal v. State of Bombay [AIR 1954 SC 496, at page 498],
TMT Thangalakshmi v. ITO [205 ITR 176 (Mad.)], CIT v. A.K. Das
[77 ITR 31, at page 52 (Cal.)], CIT v. T.V. Sundaram Iyengar & Sons
(P) Ltd. [101 ITR 764, at page
