The Commissioner of Income Tax -V, vs. M/S Secunderabad Club
ITTA/422/2006HC Telangana27 Aug 2011
Bench: V.V.S.RAO,RAMESH RANGANATHAN
Section 148Section 80Section 80ASection 80I
253
ITR396 (Mad.) and in the case of CIT vs Menon Impex (P) Ltd.
(2003) 259 ITR 403 (Mad.) and by Kerala High Court in the
case of CIT Vs Cochin Refineries Ltd. (1982) 135 ITR 278
(Ker) that the used of the term "derived from" in the relevant
provision of the Act indicates the restricted meaning to cover
only
