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
4 to
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
