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
69 (P&H High Court, CIT v. Prithipal Singh & Co.)
affirmed by this Court in 249 ITR page 670 (SC), CIT v.
Prithipal Singh & Co., 171 CTR page 51 (P&H High Court,
CIT v. Virendra & Co.), 240 ITR page 47 (Kerala High Court,
CIT v. N. Krishnan), 259 ITR page 229 (Madras High Court,
Ramnath Goenka
