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
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which shall not be less than, but which shall
not exceed twice, the amount of the income in
respect of which the particulars have been
concealed or inaccurate particulars have been
furnished."
[Emphasis supplied]
Sub-clause (iii) of sub-section (1)(c) of Section 271
after its amendment with effect from 1.4.1976 and the
Explanation 4 added
