Commissioner Of Income-Tax vs M/S.Caplin Point Laboratories Ltd on 19 June, 2007
Hon'ble Madras High Court held in
the case of CIT v. Caplin Point Lab. Ltd. [2007] 293 ITR 524 that
when disallowance is made on the basis of different interpretation it
cannot be said that particulars of income are concealed or inaccurate
particulars are filed.