Principal Commissioner Of Income Tax vs M/S. West Bengal Housing ... on 9 August, 2018
view of Section 40(a)(ia) of the Act. Counsel
relies on Viswapriya Financial Services and Securities Limited Vs.
Commissioner of Income Tax reported ... High Court
considered the decision of the Madras High Court in Viswapriya - relied on
by Mr Ghosal for the Revenue in the instant case