THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

Bench: ARAVIND KUMAR,N.KUMAR

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

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar