The scope and ambit of section 69B and 69C are altogether ...

Income Tax Act: Distinct Roles of Sections 69B and 69C; Broad Interpretation Could Nullify Section 69C's Purpose.

August 7, 2012

Case Laws Income Tax HC

The scope and ambit of section 69B and 69C are altogether different. - If the contention of the Revenue is accepted and the expression is given a wider meaning as sought to be made out, the provisions of section 69C shall be rendered otiose. - HC

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The scope and ambit of section 69B and 69C are altogether ...

Income Tax Act: Distinct Roles of Sections 69B and 69C; Broad Interpretation Could Nullify Section 69C's Purpose.

August 7, 2012

Case Laws Income Tax HC

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