COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA
C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B
10) SC
349, Jinia Keotin v. K.S. Manjhi, 2003 (1) SCC 730,
Shiv Shakti Co-operative Housing Society v. Swaraj
Developers, AIR 2003 SC 2434, Grasim Industries
Limited v. Collector of Customs, 2002 (4) SCC 297 and
Union of India v. Hamsoli Devi, 2002 (7) SCC 273)
28.The Australian High Court in Federal Commissioner of
Taxation v. Westraders
