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
260A of the Income
Tax Act. Assessee also filed ITA No\005. of 2004 being aggrieved
against a part of the order of the Tribunal. High Court allowed
the ITA No. 340 of 2004 filed by the Revenue and held that the
Tribunal was not right in deleting the penalty imposed under
Section 271(1)(c) of the Income
