M/S. VIJAY INDUSTRIES vs. COMMISSIONER OF INCOME TAX
Appeals are allowed
C.A. No.-001581-001582 - 2005Supreme Court01 Mar 2019
Bench: HON'BLE MR. JUSTICE A.K. SIKRI
Section 80H
property, profits and gains of business or profession, capital gains
and income from other sources. Insofar as income under the
head ‘profits and gains of business or professions’ is concerned,
provisions thereto are contained in Sections 28 to 44DB of the
Act. Section 28 specifies various incomes which shall be
chargeable to income tax under this head. Thereafter, Section
