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RAVI LEATHERS (P.) LTD. versus COMMISSIONER OF INCOME-TAX


Appebia, Tribunal Power Appeal Tribunal Options for the first time to consider the new ground of appeal before the tribunal questioning whether the grant receipt from a foreign company was received or the receipt of a capital question for the first time if it was a capital So for the purposes of estimating recovery and obtaining investment allowances, it cannot be obtained that it is decided on the question whether the disputed amount was a capital receipt which had an effect on the calculation of gross deduction. Extra Ground Indian Income Tax Act Permitted The justification for granting, 1961, section 254

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