COMMNR. OF INCOME TAX, KERALA vs. M/S. TARA AGENCIES
Appeal is allowed and the
C.A. No.-003568-003568 - 2001Supreme Court09 Jul 2007
For Respondent: M/s Tara Agencies
Section 35B
68. On clear construction and interpretation of
section 35B(1A) of the Act, we are clearly of the opinion