M/S TEJAS NETWORKS LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX
In the result, I proceed to pass the following:
WP/7004/2014HC Karnataka24 Apr 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 143(3)Section 144C(1)Section 144C(13)Section 35Section 35(1)(i)
iia) of sub-section (1) in respect of
the expenditure referred to in clause (1)
which is incurred after the 31st day of
March, 2008.
(2B)(a) to (d) xxx
(3) If any question arises under this
section as to whether, and if so, to what
extent,
any
activity
constitutes
or
constituted, or any asset is or was being
used