36 results for “condonation of delay”+ Section 13(2)(h)clear
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Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
13) of the Act which defines the term “business”. Elaborate reference was made to the decision of the Hon’ble Supreme Court in G. Venkataswami Naidu and Company Versus CIT 35 to explain as to how the adventure is in the nature of trade. It is submitted that the Hon’ble Supreme Court has laid down the test