THE COMMISSIONER OF INCOME TAX-III vs. SHRI VARDHMAN OVERSEAS LTD.
ITA/774/2009HC Delhi23 Dec 2011
Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR
Section 260ASection 41(1)Section 68
68 on the ground that the credits were not properly
explained, the CIT (A) invoked a different section, namely, Section 41