THE ASSTT. COMMISSIONER OF INCOME TAX vs. M/S. A.R. ENTERPRISES
C.A. No.-002688-002688 - 2006Supreme Court14 Jan 2013
Section 132Section 158BSection 260A
2(45) of Act defines “total income” as-
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JUDGMENT
"total income" means the total amount of income
referred to in section 5, computed in the manner
laid down in this Act ;”
22.
Section 5 of the Act lays down the “scope of total
income” as-
“5. (1) Subject to the provisions of this Act, the
total income
