KOTAK MAHINDRA BANK LIMITED vs. COMMISSIONER OF INCOME TAX BANGALORE
The appeal is allowed
C.A. No.-009720-009720 - 2014Supreme Court25 Sept 2023
Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Section 10(15)Section 148Section 245CSection 245C(1)Section 271Section 32Section 80M
245C of the Act the relevant facts
and material which ought to be considered by the Commission are:
i.
the report which is to be submitted by the Commissioner, under
Section 245D(1) of the Act;
ii.
the disclosures made by the applicant before the Commission as to
income, and the source of such income;
iii.
any other relevant evidence
