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
1A) was
amended by Finance Act, 1993 with retrospective effect from 1.4.1989,
the provisions of Section 271(1)(c) have been amended much later
by Finance Act, 2002 with prospective effect from 1.4.2003.
The two questions which arise in the present cases are, prior to
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the amendments by the Finance
