DIRECTOR OF INCOME TAX (IT)-I, MUMBAI vs. M/S. AMERICAN EXPRESS BANK LTD
C.A. No.-008291-008291 - 2015Supreme Court15 Dec 2025
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
Section 28Section 37(1)Section 44C
68. Having regard to the memorandum and circular referred to above,
it is by no means evident that the primary legislative object was to
enact Section 44C
