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
penalty imposed under section 271(1)(c) of the
Income Tax Act, 1961 on the ground that the total
income of the assessee has been assessed at a minus
figure/loss?
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2. Whether the ITAT was justified in holding that
the judgments in Prithipal Singh’s case