P.M.S. Enterprises vs Income Tax Officer on 29 March, 2001 The Patna High Court in a recent case in CIT v. Imperial Textiles (1993) 201 ITR 555 (Pat-HC) has also taken the same view. Income Tax Appellate Tribunal - Amritsar Cites 18 - Cited by 0 - Full Document
Assistant Commissioner Of Income-Tax vs Atul Shopping Centre on 29 March, 2001 (ii) CIT v. Imperial Textiles [1993] 201 ITR 555 (Pat.) Income Tax Appellate Tribunal - Ahmedabad Cites 27 - Cited by 0 - Full Document