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1 - 4 of 4 (0.22 seconds)Section 256 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax,Bihar And ... vs S. P. Jain on 19 September, 1972
2. Whether in view of the ratio of the decision of the Supreme Court in the case of CIT v. S.P. Jain [1973] 87 ITR 370 (381), the Tribunal was correct in law in resorting to ad hocism and deviating from its own accepted formula for years for estimating the profit of the assessee who is a liquor contractor especially when the applicability of the provisions of Section 145(2) is not disputed ?"
Section 44AB in The Income Tax Act, 1961 [Entire Act]
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