COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA
C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B
disallowed under Section 260 of the Income Tax
Assessment Act, 1936(Cth). The Court held that under a
literal interpretation Section 36A could apply to
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