The Commissioner of Income Tax (Central-II) Versus Goetze (India) Limited, Federal-Mogul Goetze (India) Limited - Income Tax - DELHI HIGH COURT - HC - Validity of order u/s 263 - Held that - The Commissioner in her order under Section 263 has recorded specific findings as to why and for what reason she felt that the order passed by the Assessing Officer on two accounts was erroneous and prejudicial to the interest of Revenue - Computation of book profits u/s 115JA - Under proviso to clause (i) o................................... Income Tax - Case Laws
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