THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS
C.A. No.-007689-007690 - 2022Supreme Court24 Apr 2023
Bench: HON'BLE MR. JUSTICE M.R. SHAH
Section 104Section 112Section 135Section 271Section 69A
69C or
section 69D, if such income is not covered under clause (a),
the income-tax payable shall be the aggregate of—
(i) the amount of income-tax calculated on the income referred to in
clause (a) and clause (b), at the rate of sixty per cent; and
(ii) the amount of income-tax with which the assessee would have
