6 results for “section 68”+ Section 251(1)(c)clear
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251 ITR 263). The relevant portion from the judgment of the Delhi High Court is reproduced hereunder :- "The petitioner seeks reference of the following question : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct both on facts and in law in holding that the provisions of section 263 have