COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD
C.A. No.-010677-010679 - 2010Supreme Court16 Dec 2010
Section 115J
245D, section 250, section 254, section 260, section
262, section 263 or section 264, the amount of tax
payable under this Act is reduced or increased, as the
case may be, the amount of tax credit allowed under
this section shall also be increased or reduced
accordingly.”
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5.
As per provisions of Section 115JA, a company is liable
