2 results for “section 68”+ Section 143(1)clear
Sorted by relevance
Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
Section 68 of the Act could not have been invoked or applied in AY 2017-18. For this, we find support in the decisions of the Hon'ble Calcutta High Court in the case of Jatia Investment &Company vs CIT (206 ITR 718) and Hon'ble Madhya Pradesh High Court in the case of VISP