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
249 ITR page 670 (SC), CIT v.
Prithipal Singh & Co., 171 CTR page 51 (P&H High Court,
CIT v. Virendra & Co.), 240 ITR page 47 (Kerala High Court,
CIT v. N. Krishnan), 259 ITR page 229 (Madras High Court,
Ramnath Goenka v. CIT), 276 ITR page 649 (M.P. High Court,
CIT v. Jabalpur Co-operative Milk Producers Union
