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
12 of 17
the amendments by the Finance Act, 1992 with effect from 1.4.2003
(2003 amendment): -
i. What is meant by the words "in addition to any tax" in
the charging Section 271(1)(c)(iii)?
ii. What is meant by the term "total income" in
Explanation 4(a)?
Both these questions are fully answered by this Court in
Commissioner
