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
32,97,22,383, still required
the assess to pay a sum of Rs.38,60,075. If the
interpretation sought to be put by the Department is
correct, then there would be a lot of force in the
contention of Shri Aggarwal, learned counsel for the
petitioner, that such a provision would be clearly
arbitrary and may even have
