COMMISSIONER OF INCOME TAX vs. M/S JINDAL STEEL THROUGH ITS MANAGING DIRECTOR
Appeals are hereby dismissed
C.A. No.-013771-013771 - 2015Supreme Court06 Dec 2023
Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Section 260ASection 80
80A more
particularly to sub-section (6) thereof which he submits is pari-materia
to the provision of sub-section (8) of Section 80 IA including the
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explanation thereto. He submits that the expression “market value”
has been defined in relation to any goods or services sold or supplied
to mean the price that such goods or services would
