The Commissioner of Income TAx-IV, vs. M/s. Mahaveer Enterprises (India) Limited
The Appeal is dismissed
ITTA/94/2008HC Telangana23 Mar 2016
Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
Section 21
condonation of
delay and that exercise of discretion in favour of the
Appellants is untenable. The Tribunal also discussed
merits of the case and dismissed the appeal on merits
following Full Bench decision of Gujarat High Court.
24.
The observations made by the learned
Single Judge in the said judgement (Coram: A.P.
Ravani, J.) about Section 10(3) declaration vesting
