THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY
The appeals are dismissed
ITA/2564/2005HC Karnataka13 Dec 2012
Bench: ARAVIND KUMAR,N.KUMAR
Section 260Section 260A
u/s 11AC of
the Central Excise Act. Though Sec. 271(1)(c) of the
Income Tax Act has been extensively quoted and
some observations are made, it is not a decision
where the interpretation of Sec. 271(1)(c) fell for
consideration
before
the
Court.
Therefore
in
Rajasthan Spinning & Mills case, the Supreme
Court has categorically held at para
