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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possession spread over some time and the
concept is connected with the idea of a
regular place of storage. Transshipment in
a moving vehicle would not amount to
storage within the meaning of the Orissa
Order."
To the similar effect, is the view taken by this Court and the
various High Courts in CIT v. Vegetable Products
