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
44 ITR 6 (SC)
referring to the expression "total income", CIT (Central) Delhi
v. Harparshad & Co. P. Ltd., 99 ITR 118 (SC), again referring
to the expression word "total income". Reference is also made
to CIT v. J.H. Gotla, 156 ITR 323 (SC) for the proposition as
to whether word income would include loss. In this
connection, the High Court
