COMMISSIONER OF INCOME TAX-III vs. M/S. CALCUTTA KNITWEARS, LUDHIANA
C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B
19.
Chapter XIV-B of the Act is a special provision
carved out by the legislature for the purpose of the
assessments in cases pertaining to Sections 132 and
132A of the Act. The said chapter was introduced by
the Finance Act, 1995 with effect from 01.07.1995 and
comprises Sections 158B to 158BH of the Act. The
provisions under this
