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
7
Page 8
JUDGMENT
file the self-assessment for payment of the
advance tax before the income-tax authorities the
return of assessment would fall within the
documents maintained in the normal course by the
assessee and as such the income disclosed on
payment of the advance tax would fall within
clause (d) of sub-section (1) of section 158BB
