COMMISSIONER OF INCOME-TAX versus MESSRS A & B INVESTMENT COMPANY
Section A 45 Words of a Risk and its Payment Date A Word Price Note to Its Payment Date No tax was paid by it until an additional taxing order was approved. Since this additional tax was payable, it was not possible to verify the amount of the additional tax levied under Section 45A, thus the order of the Income Tax Officer to impose additional tax was, therefore, reasonable, valid and Cannot hold a legal order that was properly canceled. Tribune
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