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
iv)
Adding the above amount, the Appellant’s income
became Rs. 69,15,757.00 (Rs. 68,00,757.00 +
Rs. 1,15,000.00 = Rs. 69, 15, 757.00)
(v)
Depreciation on leased vehicles claimed at 40% was
reduced to 20% (as in the original assessment) and an
amount of Rs. 10,28,462.00 was disallowed.
(vi)
Accordingly, against the total amount
