M/S.PREMIER BREVERIES LTD.KARNATAKA vs. COMMISSIONER OF INCOME TAX, COCHIN
C.A. No.-001569-001569 - 2007Supreme Court10 Mar 2015
Section 256Section 256(2)Section 37
16. In the present case, the question of law
referred to the High Court for its opinion was, as to
whether the Tribunal was right in upholding the
findings of the CIT (Appeals) in canceling the
penalty levied under Section 271(1)(c). Question
3 (2008) 12 SCC 458
Page 9
JUDGMENT
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as to perversity