SHRI VIJAY MAKHIJA S/O SHRI GOVIND RAM MAKHIJA vs. THE PRINCIPAL COMMISSIONER OF TAX-I
ITA/81/2019HC Rajasthan29 Jul 2020
Bench: SABINA,PRAKASH GUPTA
For Appellant: Mr. Amit Chaudhary and Mr. Vijay ChawlaFor Respondent: Mr. Ashish Shrivastava, Senior Advocate with Mr
Section 2(15)Section 260ASection 3Section 38Section 38(1)Section 72
11(4-A) of maintaining separate books of account is also
in line with the necessity of demonstrating that the
quantitative limit prescribed in the proviso to Section
2(15), has not been breached. Similarly, the insertion of
Section 13(8), seventeenth proviso to Section 10(23-C)
and third proviso to Section 143(3) (all w.r.e.f. 1
