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COMMISSIONER OF INCOME TAX versus BHARAT IRON AND STEEL INDUSTRIES

Scope of Business Business Income Trading Liabilities Section 41 (1), Order of Return of Excise Duty by the Indian Income Tax Act, 1961 Assistant Collector and claim return of duty during the review or revision process in August 1975, April. The risk assessor is ultimately entitled to a refund only in April, 1976 until the review or revision proceedings in 1976, the Income Tax Act, 1961, section 41 (1) of 1974 [Motilal Ambedas v. CIT ( 1977) 108 ITR 136 (Gujar) deposed] how to become a advocate from Sajawal lawyer