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
36 ITR 65] we
cannot improve the existing law by deeming it to
be so by our interpretation."
[Emphasis supplied]
The impugned judgment has erred in observing that in
Elphinstone case (supra): -
"The situation is different and the context is
different."
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The observations by this Court were not made
