MALAYALA MANORAMA CO LTD. vs. COMMR.OF INCOME TAX, TRIVANDRUM
The appeals are allowed and the
C.A. No.-005420-005423 - 2002Supreme Court10 Apr 2008
For Respondent: Commissioner of Income Tax,Trivandrum
Section 115JSection 33Section 80Section 80V
TDS deducted, the Assessing Officer
created a total demand of Rs.26,83,327/-. It is
relevant to mention here that since the provision of
section 80VV stood deleted with effect from 01.4.1988
the claim made under that section was rejected.
It was submitted that Chapter XII-B containing
\023special provisions relating to certain companies\024 was
introduced in the Income
