TMI Blog2018 (9) TMI 1817X X X X Extracts X X X X X X X X Extracts X X X X ..... THERMAL POWER COMPANY LIMITED [1996 (12) TMI 7 - SUPREME COURT] - HELD THAT:- As submitted that the issue raised is legal. Principal Commissioner of Income Tax would file an affidavit to the said effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arwal, Advocates ORDER Learned counsel for the Revenue seeks to raise a new and additional ground relying upon Section 43B of the Income Tax Act, 1961. He relies on judgement of the Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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