COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION
Appeals are disposed of with the aforementioned directions
C.A. No.-003312-003312 - 2009Supreme Court06 May 2009
Section 133Section 133ASection 143(1)(a)Section 143(2)Section 80I
133A which revealed that there
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was little industrial activity in the premises at
Parwanoo. It was with a view to avoid the
embarrassing situation of defending the
indefensible that the assessee deemed it fit to show
these units as having been closed before the date of
Survey in the accounting period relevant to A.Y.
2000-01.”
It was held
