COMMISSIONER OF INCOME TAX versus PURE DRINKS (P.) LTD.
The capital gains of the reference are assessed as to whether the Income Tax Act, 1961, Sections 45 and 256 were the questions of reference to the capital gains law which was not raised or considered before the Tribunal. Whether the amount was not assessed or not considered before the business profit, the Tribunal question cannot be referred to the Indian Income Tax Act, 1961, Sections 28 and 256 for reference re-evaluation Tribunal. The question of law preventing the review proceedings is the Indian Income Tax Act, 1961, provisions 147, 148 and 256
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