CIT vs. OCL INDIA LTD
The appeals are dismissed
ITA/1063/2007HC Delhi06 Feb 2009
Bench: CASES PERTAINING TO SPL.DIVISION BENCHES
3.
All the appeals are in respect of assessment years prior to the
amendments to Explanation 1 after section 234B(1) and to the
Explanation after section 234C(1) of the Income Tax Act, 1961
(hereinafter referred to as ―the said Act‖) by virtue of the Finance Act,
2006, w.e.f. 01.04.2007. According to the learned counsel for the
appellant/revenue, after