COMMISSIONER OF INCOME-TAX versus SOUTH INDIA SHIPPING CORPORATION LTD.
The Commissioner's Commissioner's Revision in the Indian Income Tax Act 1961 finds that the ITO allows claims for weight deduction without affirming the nature of the expenditure and which sub-section of section 35B (1) (B) Under the Commissioner, the Commissioner must conclude that in the case of the Indian Income Tax Act, 1961, section 263 of the ITO prejudice, it cannot be exercised to prevent the Revenue Commissioner from exercising its jurisdiction. given.
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