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
71,692.00 (100% of the tax). The Commissioner of Income
Tax confirmed the order of the assessing officer on
24.12.2002. The Tribunal by its order dated 11.05.2004
reversed the order of the Commissioner of Income Tax by
applying Prithipal Singh’s case (supra). Revenue filed an
appeal under Section 260A of the Act which was allowed by
the High Court
