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1 - 10 of 20 (0.25 seconds)The Income Tax Act, 1961
Section 11 in The Income Tax Act, 1961 [Entire Act]
Income Tax Officer vs Bir Engg. Works [Alongwith Misc. Appln. ... on 14 February, 2005
20. ITO v. The GRD Trust ITA
No.2537/Mds/2014
Chennai ITAT
After going through all the judgments / decisions, we find that the
conflict between the commercial principle or customary practice in
computing income and the provisions of Section 32 were not
brought to the notice of the Courts / Tribunal. Therefore, those
judgments / decisions are not applicable to the facts of the case.