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
Section 271(1)(c) had not been introduced. He concluded the
issue against the appellant on the basis of the decision of the
Karnataka High Court in P.R. Basavappa & Sons v. CIT, 243
ITR 776 (Karnataka). He added the amounts disallowed
