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Bharat Petroleum Corporation Limited vs Assistant Commissioner Of Income Tax ... on 3 July, 2025
cites
Section 32AC in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 14A in The Income Tax Act, 1961 [Entire Act]
Section 115O in The Income Tax Act, 1961 [Entire Act]
Section 151 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Hindustan Lever Ltd. vs R.B. Wadkar, Assistant Commissioner Of ... on 25 February, 2004
In this regard, the reliance placed by Mr. Dastoor on a
Division Bench judgment of this court in the case of Hindustan
Lever Ltd. Vs. R.B. Wadkar, Assistant CIT reported in [2004]
268 ITR 332 (Bom) is well founded. The relevant portion of the
said judgment reads as under (page 337) :