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
276 ITR page 649 (M.P. High Court,
CIT v. Jabalpur Co-operative Milk Producers Union Ltd.),
279 ITR page 197 (Allahabad High Court, CIT v. Zam Zam
Tanners), 278 ITR page 140 (Calcutta High Court, CIT v. R.G.
Sales (P) Ltd.), all the aforesaid decisions support the
assessee’s contention that even after 1.4.1976 if there is no
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