THE COMMISSIONER OF INCOME TAX, vs. DHANALAKSHMI BANK LTD., TRICHUR
ITA/485/2009HC Kerala14 Jul 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Section 143(3)Section 154Section 260ASection 36(1)(viia)
viia) of 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
