THE COMMISSIONER OF INCOME TAX, vs. DHANALAKSHMI BANK LTD., TRICHUR

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

section 36(1). Since the word "place" has not been defined anywhere in the Act, it is very difficult to say what it really means. The appellant and the assessing officer based on their own arguments have attached different meaning to the word "place". The assessing officer has given a wider meaning to the word "place" in equalising to village/panchayat

THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS