No denial of TDS credit on its non-appearance in ITD system of department if Form No. 16A was issued by payer
IT: Where deductor having deducted TDS, issued Form No. 16A, credit of same can not be denied to assessee deductee solely on ground that such credit does not appear on ITD system of department and/or same does not match with ITD system of department
INCOME TAX REPORTS (ITR)--PRINT AND ONLINE EDITION
Capital gains --Long-term capital gains--Full value of consideration--Sale of property--Reference to Valuation Officer--Tribunal not to reject report without providing opportunity to Valuation Officer to be heard--Matter remanded--Wealth-tax Act, 1957, s. 24(5)--Income-tax Act, 1961, s. 50C(2)-- CIT v. Prabhu Steel Industries Ltd. (Bom) . . . 229
Income --Accrual of income--Interest on Kisan Vikas Patras--Kisan Vikas Patra Rules permitting premature encashment--Interest payable after one year--Effect of Circular No. 687, dated 19-8-1994--Kisan Vikas Patras purchased more than two and half years prior to accounting year relevant to assessment year 2007-08--Interest had accrued and was assessable in assessment year 2007-08--Income-tax Act, 1961--Kisan Vikas Patra Rules, 1988--Circular No. 687, dated 19-8-1994-- Sureshchandra M. Shah v. Asst. CIT (Guj) . . . 236
Reassessment --Notice--Objections--Merely extracting section 147 and saying reasons for reopening assessment are just and reasonable--Non-application of mind--Submissions made and points urged to be dealt with at least briefly--Assessing Officer to consider all pleas of assesseeand pass an order assigning reasons and findings--Income-tax Act, 1961, s. 148-- Jeans Knit P. Ltd. v. Deputy CIT (No. 1 ) (Karn) . . . 218
----Notice--Reasons to believe that assessee wrongly claimed deduction under section 10B--Reasons based upon reasonable grounds including direct or circumstantial evidence--Belief entertained neither arbitrary nor irrational but on examination of facts--Whether statement obtained from employee under coercion or otherwise to be answered after enquiry--Notice valid--Income-tax Act, 1961, ss. 147, 148-- Jeans Knit P. Ltd. v. Deputy CIT (No. 2 ) (Karn) . . . 225
Appeal to Appellate Tribunal --Duty of Tribunal--Duty to follow decision of jurisdictional High Court--Income-tax Act, 1961, s. 254-- CIT v. Shah Ravindra Derogarh (Guj) . . . 223
----Powers of Tribunal--Power to rectify mistakes in its order--Delay in filing return--Application to Commissioner under section 119 to condone delay--Rejection of application--Tribunal correct in upholding order of Commissioner--Tribunal not correct in rectifying order and directing Commissioner to consider application--Income-tax Act, 1961, ss. 119, 254-- CIT v. Shah Ravindra Derogarh (Guj) . . . 223
Business --Business income or income from house property--Building constructed on leasehold land--Lessee not owner of property--Income from building assessable as business income--Income-tax Act, 1961, ss. 28, 56-- CIT v. Smt. S. Premalata (T & AP) . . . 298
Business expenditure --Capital or revenue expenditure--Expenditure on construction of building on leasehold land--Revenue expenditure--Income-tax Act, 1961, s. 37-- CIT v. Smt. S. Premalata (T & AP) . . . 298
----Deduction only on actual payment--Sugar factory--Interest payable on purchase tax but not paid actually--Not deductible--Income-tax Act, 1961, s. 43B-- CIT v. Andhra Sugars Ltd. (T & AP) . . . 195
----Disallowance--Payments exceeding prescribed limit otherwise than by crossed cheque or crossed bank draft--Assessee placing proof of payment of consideration, in cash, in excess of prescribed limit, for its transaction to seller and latter admitting payment--No disallowance of such payment--Income-tax Act, 1961, s. 40A(3)--Income-tax Rules, 1962, r. 6DD-- Sri Laxmi Satyanarayana Oil Mill v. CIT (T & AP) . . . 200
Capital gains --Capital loss--Set-off of capital loss--Effect of section 10(38)--Loss on sale of capital assets covered by section 10(38)--Loss could not be set off against capital gains assessable under section 45--Income-tax Act, 1961, ss. 10(38), 45-- Kishorebhai Bhikhabhai Virani v. Asst. CIT (Guj) . . . 261
----Computation of capital gains--Reference to Departmental Valuation Officer--Sale of property in July 2005--Value of asset supplied by estimate of registered valuer--Consideration reflected in sale deed higher than valuation adopted by stamp valuation authority--Reference to Departmental Valuation Officer not justified--Income-tax Act, 1961, ss. 48, 55A-- CIT v. Gauranginiben S. Shodhan (Guj) . . . 238
Cash credit --Private limited company--Share application money--Genuineness and creditworthiness of transactions--Assessee unable to produce directors and principal officers of six shareholder companies--Tribunal merely reproducing order of Commissioner (Appeals) and affirming deletion of addition--Decision relied upon a co-ordinate Bench overturned by High Court --Matter remanded--Income-tax Act, 1961, s. 68-- CIT v. Navodaya Castles Pvt. Ltd. (Delhi) . . . 306
----Share application money--Burden of proof--Assessee must prove genuineness of credits and creditworthiness of depositors--Genuineness of transaction and creditworthiness of applicants proved--Amount not assessable under section 68--Income-tax Act, 1961, s. 68-- CIT v. Vacmet Packaging (India) P. Ltd. (All) . . . 217
Charitable trust --Exemption--Condition precedent--Application of income for charitable purposes--Option under clause (2) of Explanation to section 11(1)--Option to accumulate 15 per cent. of income--Option exercised before last date for filing return--Mistake in figures rectified--Finding that rectification was genuine--Assessee entitled to exemption of entire income--Income-tax Act, 1961, s. 11-- CIT v. Industrial Extension Bureau (Guj) . . . 270
Company --Book profits--Depreciation--Assessee entitled to adopt rates as provided under Income-tax Rules in drawing profit and loss account--Assessing Officer--Not entitled to redraw profit and loss account--Income-tax Act, 1961, s. 115J(1)-- Deccan Tools Industries P. Ltd. v. CIT (AP) . . . 295
----Dividend--Deemed dividend--Loans to shareholders by closely held company--Scope of section 2(22)(e)--Recipient must be a shareholder--Income-tax Act, 1961, s. 2(22)(e)-- CIT v. Impact Containers P. Ltd. (Bom) . . . 346
Dividend --Deemed dividend--Loan to shareholder--Company taking on rent premises owned by assessee-shareholder--Company incurring substantial expenditure on repair and renovation of premises--Asset of assessee may have enhanced in value by virtue of repairs and renovation--Not a case of advance or loan--Not a payment by company on behalf of assessee or for his individual benefit--No deemed dividend in shareholder’s hands--Income-tax Act, 1961, s. 2(22)(e)-- CIT v. Vir Vikram Vaid (Bom) . . . 365
Exemption --Educational institution--Condition precedent--Institution having other objects--Does not mean institution not existing solely for educational purposes--Prescribed authority not considering conditions stipulated in section 10(23C)(vi)--Prescribed authority considered findings of Assessing Officer which were set aside in appeal--Order refusing approval of exemption not sustainable--Income-tax Act, 1961, s. 10(23C)(vi)-- Simpkins School v. Director General of Income-tax (Investigation)
(All) . . . 335
(All) . . . 335
Income from undisclosed sources --Firm--Claim that amounts shown in accounts represented contributions by partners--No evidence that partners had independent sources of income--Concurrent finding by Assessing Officer, Commissioner (Appeals) and Tribunal that amount belonged to firm--Addition of amount in income of firm--Justified--Income-tax Act, 1961-- Mukand Cold Storage v. CIT (P&H) . . . 281
Industrial undertaking --Special deduction under section 80-IB --Condition precedent--Filing of audit report in Form 10CCB--Form 10CCB cannot be filed for first time before High Court in an appeal under section 260A--Assessee not entitled to deduction under section 80-IB--Income-tax Act, 1961, ss. 80-IB, 260A-- Panasonic Energy India Co. Ltd. v. Asst. CIT (Guj) . . . 245
Kar Vivad Samadhan Scheme --Commissioner is designated authority as well as authority prescribed to hear revision filed by assessee--Commissioner knowing fully well that revision application pending before him taking up revision first and dismissing it--Commissioner refusing to extending benefit under Scheme citing dismissal--Dismissal of revision not basis to deny benefit under Scheme--Finance (No. 2) Act, 1998--Income-tax Act, 1961, s. 264(3)-- East India Petroleum Ltd. v. CIT (T & AP) . . . 293
Non-resident --Income deemed to accrue or arise in India--Electronic distribution services to travel industry--Profits attributable to India operations--High Court not approving reasoning of Tribunal that globalisation resulted or would result in change in attribution of profits--Determination of quantum of income attributable to India in case of assessee followed by High Court in earlier years--In absence of new data and facts on issue of profits attributable to India operations--Tribunal not justified in remitting matter to Assessing Officer by adopting globalisation and commercial test--Income-tax Act, 1961, s. 9(1)(i)-- Galileo Nederland BV v. Asst. Director of Income-tax (International Taxation) (Delhi) . . . 319
----Shipping--International traffic--Assessee charging freight from place inside India where goods picked up up to point of destination port--Income from inland haulage charges--Part of income derived from operation of ships--Not taxable--Double Taxation Avoidance Agreement between India and Belgium, art. 8(2)(b)(ii), (c)--Income-tax Act, 1961, s. 44B-- Director of Income-tax (International Taxation) v. Safmarine Container Lines NV (Bom) . . . 209
Precedent --Binding nature of judgment of jurisdictional High Court-- CIT v. Universal Medicare P. Ltd. [2010] 324 ITR 263 decided correctly--Decision binding on Bombay High Court-- CIT v. Impact Containers P. Ltd. (Bom) . . . 346
----Effect of Supreme Court decision in CIT v. Harprasad and Co. P. Ltd. [1975] 99 ITR 118 (SC)-- Kishorebhai Bhikhabhai Virani v. Asst. CIT (Guj) . . . 261
Reassessment --Notice--Validity--Information and subsequent enquiry showing expenditure shown in accounts false--Notice of reassessment--Valid--Income-tax Act, 1961, ss. 147, 148-- Chokhani Brother v. Joint CIT (All) . . . 230
----Notice--Validity--Notice issued but proceedings dropped due to technical reasons--Second notice could be issued--Income-tax Act, 1961, ss. 147, 148-- Chokhani Brother v. Joint CIT (All) . . . 230
----Notice--Validity--Reasons for notice recorded--Question regarding rate of depreciation on meters and capacitors not considered in original assessment--Notice to withdraw excess depreciation--Valid--Income-tax Act, 1961, ss. 32, 147, 148-- Torrent Power Sec Ltd. v. Asst. CIT (Guj) . . . 276
----Notice--Validity--Validity to be determined with reference to recorded reasons--Exemption from capital gains granted under section 54 in original assessment--Notice to withdraw exemption under section 54E--Reference to section 54E in notice not a typographical error--Notice not valid--Income-tax Act, 1961, ss. 54, 54E, 147, 148-- Dhruv Parulbhai Patel v. Asst. CIT (Guj) . . . 234
Recovery of tax --Recovery from director of private company--Condition precedent--Revenue must establish that recovery could not be made from company--Income-tax Act, 1961, s. 179-- Suresh Narain Bhatnagar v. ITO (Guj) . . . 254
----Recovery from director of private company--Plea that company was deemed to be a public company--Plea not considered--Recovery proceedings under section 179--Not justified--Income-tax Act, 1961, s. 179-- Suresh Narain Bhatnagar v. ITO (Guj) . . . 254
Revision --Commissioner--Industrial undertaking--Special deduction--Small scale industrial undertaking--Assessee satisfying conditions in initial year--Entitled to benefit for ten consecutive assessment years--Cannot be denied benefit on ground it ceased to be a small scale undertaking--Revision not justified--Income-tax Act, 1961, ss. 80-IB, 263-- ACE Multi Axes Systems Ltd. v. Deputy CIT (Karn) . . . 266
Search and seizure --Block assessment--Undisclosed income--Payment of advance tax--Does not absolve assessee of obligation to file return disclosing total income for relevant assessment year--Income can be treated as undisclosed--Income-tax Act, 1961, s. 154BH-- CIT v. Vimal Chand Jain (T & AP) . . . 290
Art. 8(2)(b)(ii), (c) --Non-resident--Shipping--International traffic--Assessee charging freight from place inside India where goods picked up up to point of destination port--Income from inland haulage charges--Part of income derived from operation of ships--Not taxable-- Director of Income-tax (International Taxation) v. Safmarine Container Lines NV (Bom) . . . 209
S. 2(22)(e) --Company--Dividend--Deemed dividend--Loans to shareholders by closely held company--Scope of section 2(22)(e)--Recipient must be a shareholder-- CIT v. Impact Containers P. Ltd. (Bom) . . . 346
----Dividend--Deemed dividend--Loan to shareholder--Company taking on rent premises owned by assessee-shareholder--Company incurring substantial expenditure on repair and renovation of premises--Asset of assessee may have enhanced in value by virtue of repairs and renovation--Not a case of advance or loan--Not a payment by company on behalf of assessee or for his individual benefit--No deemed dividend in shareholder’s hands-- CIT v. Vir Vikram Vaid (Bom) . . . 365
S. 9(1)(i) --Non-resident--Income deemed to accrue or arise in India--Electronic distribution services to travel industry--Profits attributable to India operations--High Court not approving reasoning of Tribunal that globalisation resulted or would result in change in attribution of profits--Determination of quantum of income attributable to India in case of assessee followed by High Court in earlier years--In absence of new data and facts on issue of profits attributable to India operations--Tribunal not justified in remitting matter to Assessing Officer by adopting globalisation and commercial test-- Galileo Nederland BV v. Asst. Director of Income-tax (International Taxation) (Delhi) . . . 319
S. 10(23C)(vi) --Exemption--Educational institution--Condition precedent--Institution having other objects--Does not mean institution not existing solely for educational purposes--Prescribed authority not considering conditions stipulated in section 10(23C)(vi)--Prescribed authority considered findings of Assessing Officer which were set aside in appeal--Order refusing approval of exemption not sustainable-- Simpkins School v. Director General of Income-tax (Investigation) (All) . . . 335
S. 10(38) --Capital gains--Capital loss--Set-off of capital loss--Effect of section 10(38)--Loss on sale of capital assets covered by section 10(38)--Loss could not be set off against capital gains assessable under section 45-- Kishorebhai Bhikhabhai Virani v. Asst. CIT (Guj) . . . 261
S. 11 --Charitable trust--Exemption--Condition precedent--Application of income for charitable purposes--Option under clause (2) of Explanation to section 11(1)--Option to accumulate 15 per cent. of income--Option exercised before last date for filing return--Mistake in figures rectified--Finding that rectification was genuine--Assessee entitled to exemption of entire income-- CIT v. Industrial Extension Bureau (Guj) . . . 270
S. 28 --Business--Business income or income from house property--Building constructed on leasehold land--Lessee not owner of property--Income from building assessable as business income-- CIT v. Smt. S. Premalata (T & AP) . . . 298
S. 32 --Reassessment--Notice--Validity--Reasons for notice recorded --Question regarding rate of depreciation on meters and capacitors not considered in original assessment--Notice to withdraw excess depreciation--Valid-- Torrent Power Sec Ltd. v. Asst. CIT (Guj) . . . 276
S. 37 --Business expenditure--Capital or revenue expenditure--Expenditure on construction of building on leasehold land--Revenue expenditure-- CIT v. Smt. S. Premalata (T & AP) . . . 298
S. 40A(3) --Business expenditure--Disallowance--Payments exceeding prescribed limit otherwise than by crossed cheque or crossed bank draft--Assessee placing proof of payment of consideration, in cash, in excess of prescribed limit, for its transaction to seller and latter admitting payment--No disallowance of such payment-- Sri Laxmi Satyanarayana Oil Mill v. CIT (T & AP) . . . 200
S. 43B --Business expenditure--Deduction only on actual payment--Sugar factory--Interest payable on purchase tax but not paid actually--Not deductible-- CIT v. Andhra Sugars Ltd. (T & AP) . . . 195
S. 44B --Non-resident--Shipping--International traffic--Assessee charging freight from place inside India where goods picked up up to point of destination port--Income from inland haulage charges--Part of income derived from operation of ships--Not taxable-- Director of Income-tax (International Taxation) v. Safmarine Container Lines NV (Bom) . . . 209
S. 45 --Capital gains--Capital loss--Set-off of capital loss--Effect of section 10(38)--Loss on sale of capital assets covered by section 10(38)--Loss could not be set off against capital gains assessable under section 45-- Kishorebhai Bhikhabhai Virani v. Asst. CIT (Guj) . . . 261
S. 48 --Capital gains--Computation of capital gains--Reference to Departmental Valuation Officer--Sale of property in July 2005--Value of asset supplied by estimate of registered valuer--Consideration reflected in sale deed higher than valuation adopted by stamp valuation authority--Reference to Departmental Valuation Officer not justified-- CIT v. Gauranginiben S. Shodhan (Guj) . . . 238
S. 54 --Reassessment--Notice--Validity--Validity to be determined with reference to recorded reasons--Exemption from capital gains granted under section 54 in original assessment--Notice to withdraw exemption under section 54E--Reference to section 54E in notice not a typographical error--Notice not valid-- Dhruv Parulbhai Patel v. Asst. CIT (Guj) . . . 234
S. 54E --Reassessment--Notice--Validity--Validity to be determined with reference to recorded reasons--Exemption from capital gains granted under section 54 in original assessment--Notice to withdraw exemption under section 54E--Reference to section 54E in notice not a typographical error--Notice not valid-- Dhruv Parulbhai Patel v. Asst. CIT (Guj) . . . 234
S. 55A --Capital gains--Computation of capital gains--Reference to Departmental Valuation Officer--Sale of property in July 2005--Value of asset supplied by estimate of registered valuer--Consideration reflected in sale deed higher than valuation adopted by stamp valuation authority--Reference to Departmental Valuation Officer not justified-- CIT v. Gauranginiben S. Shodhan (Guj) . . . 238
S. 56 --Business--Business income or income from house property--Building constructed on leasehold land--Lessee not owner of property--Income from building assessable as business income-- CIT v. Smt. S. Premalata (T & AP) . . . 298
S. 68 --Cash credit--Private limited company--Share application money--Genuineness and creditworthiness of transactions--Assessee unable to produce directors and principal officers of six shareholder companies--Tribunal merely reproducing order of Commissioner (Appeals) and affirming deletion of addition--Decision relied upon a co-ordinate Bench overturned by High Court --Matter remanded-- CIT v. Navodaya Castles Pvt. Ltd. (Delhi) . . . 306
----Cash credit--Share application money--Burden of proof--Assessee must prove genuineness of credits and creditworthiness of depositors--Genuineness of transaction and creditworthiness of applicants proved--Amount not assessable under section 68-- CIT v. Vacmet Packaging (India) P. Ltd. (All) . . . 217
S. 80-IB --Industrial undertaking--Special deduction under section 80-IB --Condition precedent--Filing of audit report in Form 10CCB--Form 10CCB cannot be filed for first time before High Court in an appeal under section 260A--Assessee not entitled to deduction under section 80-IB-- Panasonic Energy India Co. Ltd. v. Asst. CIT (Guj) . . . 245
----Revision--Commissioner--Industrial undertaking--Special deduction--Small scale industrial undertaking--Assessee satisfying conditions in initial year--Entitled to benefit for ten consecutive assessment years--Cannot be denied benefit on ground it ceased to be a small scale undertaking--Revision not justified-- ACE Multi Axes Systems Ltd. v. Deputy CIT (Karn) . . . 266
S. 115J(1) --Company--Book profits--Depreciation--Assessee entitled to adopt rates as provided under Income-tax Rules in drawing profit and loss account--Assessing Officer--Not entitled to redraw profit and loss account-- Deccan Tools Industries P. Ltd. v. CIT (AP) . . . 295
S. 119 --Appeal to Appellate Tribunal--Powers of Tribunal--Power to rectify mistakes in its order--Delay in filing return--Application to Commissioner under section 119 to condone delay--Rejection of application--Tribunal correct in upholding order of Commissioner--Tribunal not correct in rectifying order and directing Commissioner to consider application-- CIT v. Shah Ravindra Derogarh (Guj) . . . 223
S. 147 --Reassessment--Notice--Validity--Information and subsequent enquiry showing expenditure shown in accounts false--Notice of reassessment--Valid-- Chokhani Brother v. Joint CIT (All) . . . 230
----Reassessment--Notice--Validity--Notice issued but proceedings dropped due to technical reasons--Second notice could be issued-- Chokhani Brother v. Joint CIT (All) . . . 230
----Reassessment--Notice--Validity--Reasons for notice recorded --Question regarding rate of depreciation on meters and capacitors not considered in original assessment--Notice to withdraw excess depreciation--Valid-- Torrent Power Sec Ltd. v. Asst. CIT (Guj) . . . 276
----Reassessment--Notice--Validity--Validity to be determined with reference to recorded reasons--Exemption from capital gains granted under section 54 in original assessment--Notice to withdraw exemption under section 54E--Reference to section 54E in notice not a typographical error--Notice not valid-- Dhruv Parulbhai Patel v. Asst. CIT (Guj) . . . 234
S. 148 --Reassessment--Notice--Validity--Information and subsequent enquiry showing expenditure shown in accounts false--Notice of reassessment--Valid-- Chokhani Brother v. Joint CIT (All) . . . 230
----Reassessment--Notice--Validity--Notice issued but proceedings dropped due to technical reasons--Second notice could be issued-- Chokhani Brother v. Joint CIT (All) . . . 230
----Reassessment--Notice--Validity--Reasons for notice recorded--Question regarding rate of depreciation on meters and capacitors not considered in original assessment--Notice to withdraw excess depreciation--Valid-- Torrent Power Sec Ltd. v. Asst. CIT (Guj) . . . 276
----Reassessment--Notice--Validity--Validity to be determined with reference to recorded reasons--Exemption from capital gains granted under section 54 in original assessment--Notice to withdraw exemption under section 54E--Reference to section 54E in notice not a typographical error--Notice not valid-- Dhruv Parulbhai Patel v. Asst. CIT (Guj) . . . 234
S. 154BH --Search and seizure--Block assessment--Undisclosed income--Payment of advance tax--Does not absolve assessee of obligation to file return disclosing total income for relevant assessment year--Income can be treated as undisclosed-- CIT v. Vimal Chand Jain (T & AP) . . . 290
S. 179 --Recovery of tax--Recovery from director of private company--Condition precedent--Revenue must establish that recovery could not be made from company-- Suresh Narain Bhatnagar v. ITO (Guj) . . . 254
----Recovery of tax--Recovery from director of private company--Plea that company was deemed to be a public company--Plea not considered--Recovery proceedings under section 179--Not justified-- Suresh Narain Bhatnagar v. ITO (Guj) . . . 254
S. 254 --Appeal to Appellate Tribunal--Duty of Tribunal--Duty to follow decision of jurisdictional High Court-- CIT v. Shah Ravindra Derogarh (Guj) . . . 223
----Appeal to Appellate Tribunal--Powers of Tribunal--Power to rectify mistakes in its order--Delay in filing return--Application to Commissioner under section 119 to condone delay--Rejection of application--Tribunal correct in upholding order of Commissioner--Tribunal not correct in rectifying order and directing Commissioner to consider application-- CIT v. Shah Ravindra Derogarh (Guj) . . . 223
S. 260A --Industrial undertaking--Special deduction under section 80-IB--Condition precedent--Filing of audit report in Form 10CCB--Form 10CCB cannot be filed for first time before High Court in an appeal under section 260A--Assessee not entitled to deduction under section 80-IB-- Panasonic Energy India Co. Ltd. v. Asst. CIT (Guj) . . . 245
S. 263 --Revision--Commissioner--Industrial undertaking--Special deduction--Small scale industrial undertaking--Assessee satisfying conditions in initial year--Entitled to benefit for ten consecutive assessment years--Cannot be denied benefit on ground it ceased to be a small scale undertaking--Revision not justified-- ACE Multi Axes Systems Ltd. v. Deputy CIT (Karn) . . . 266
S. 264(3) --Kar Vivad Samadhan Scheme--Commissioner is designated authority as well as authority prescribed to hear revision filed by assessee--Commissioner knowing fully well that revision application pending before him taking up revision first and dismissing it--Commissioner refusing to extending benefit under Scheme citing dismissal--Dismissal of revision not basis to deny benefit under Scheme--Finance (No. 2) Act, 1998-- East India Petroleum Ltd. v. CIT (T & AP) . . . 293
R. 6DD--Business expenditure--Disallowance--Payments exceeding prescribed limit otherwise than by crossed cheque or crossed bank draft--Assessee placing proof of payment of consideration, in cash, in excess of prescribed limit, for its transaction to seller and latter admitting payment--No disallowance of such payment-- Sri Laxmi Satyanarayana Oil Mill v. CIT (T & AP) . . . 200
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