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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.
Income Tax Appellate Tribunal - Amritsar Cites 80 - Cited by 32 - Full Document
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