The Commissioner Of Income Tax vs M/S Krone Communication Ltd on 7 July, 2010
37. will require to be'::;_i'ia:J_7.vr'1 i'h.r-3
appiication Q1' the I-1521.1-ixigufizfiiilcipie".2 * " '
8.9 in f:;1Ci, E36611 Followed
by 21 Division Bench vAA«'i_ii _'_'.il1e case of THE
coMMIssIo1}.*E;i2.,'L:ii3F ANOTHER vs M/S.
GOKULIMSV :25/2003 AND CONNECTED
"i.I'}1'<-.*i'¢.21V'(i1.'A<::', on the ;)oii'1i' is fairly well settled.
T3X;II.I'1f1€1' i11e»A(:i is 119011 income, pro1'it':s and gains. It is not a.
1;-1X" receipts. Under S. 2 (24) the word "ir1c:0mc"