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2 results for “section 68”+ Section 68clear

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Key Topics

Section 271(1)(c)4Section 1322

P.R. METRANI vs. COMMNR. OF INCOME TAX, BANGALORE

Appeals are allowed

C.A. No.-005673-005675 - 2002Supreme Court15 Nov 2006
For Respondent: Commissioner of Income Tax, Bangalore
Section 132Section 132(5)Section 139(2)Section 143(2)Section 69C

Section 68 cannot said to have been excluded for regular assessments." [ Emphasis supplied ] Sections 132 to 132B

M/S.VIRTUAL SOFT SYSTEMS LTD. vs. COMMISSIONER OF INCOME TAX, DELHI-I

C.A. No.-007115-007115 - 2005Supreme Court
06 Feb 2007
For Respondent: Commissioner of Income Tax, Delhi-I
Section 260ASection 271(1)(c)Section 68

Section 68 Rs. 19,16,000.00 (iv) Lease rentals of cinematographic films held to be bogus and assessed