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
29,062 and the
question was whether this amount was "excess
dividend" within the meaning of paragraph B of
Part I of the First Schedule to the Finance Act, 1951,
and additional income-tax could be levied in respect
thereof:"
It was held by this Court that: -
"The word "additional" in the expression
"additional income-tax" must refer
