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
3 decisions which include 2 of the Delhi High Court
itself. In Modi Cement Ltd. v. Union of India, 193 ITR 91 (Del.), it
was held as under: -
"\005.. What is important is that, as a result of the
adjustments carried out under sub-section (1) of section
143, the assessee became liable to pay some tax. Where
