Commissioner of Income Tax-II vs. Hycons Infrastructure (India) Ltd.
The appeals are dismissed
ITTA/411/2013HC Telangana25 Sept 2013
Section 3Section 3(3)Section 5ASection 5A(1)
38A of the Act, more particularly Clauses (b) and (c) of the said section read
together, it is not possible to uphold the action of the Respondents in issuing
subsequent Notifications dated 27-3-2008 and 10-6-2008.
32. Thus when one considers the entire scheme as a whole it is more than abundan
tly clear that there
