COMMISSIONER OF INCOME TAX versus DALMIA CEMENT (BHARAT) LTD.
Proceed to the diagnosis of the loss and the difference between the refusal to assess if the loss is resolved and the failure to assess the loss, 53 from 1952 to 1954 55 April 1956 filed by the ITO on this basis. Denies that it is aware of the returns and information filed ahead of time, the reviewer has stated that no cognizable action can be taken on the return any appeal against the ITO's refusal to admit the return. In the assessment proceedings until the following year, it cannot claim that the damages in the above years should be determined, to be carried forward. Take the profit and should be stopped. In the following year, the Indian Income Tax Act, 1922, Sections 22, 23, 24 and 30 of the Indian Income Tax Act, 1961 [CITV Dalmia Cement (India) Ltd. (1976) 104 ITR 337 partially reversed. went]
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