COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD
C.A. No.-010677-010679 - 2010Supreme Court16 Dec 2010
Section 115J
32A or clause (ii)
of sub-section (1) of section 72 or section 73 or section
74 or sub-section (3) of section 74A.
(4) Save as otherwise provided in this section, all other
provisions of this Act shall apply to every assessee,
being a company, mentioned in this section.
Tax credit in respect of tax paid on deemed income