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Pullangode Rubber Produce Co. Ltd. vs State Of Kerala And Anr. on 22 September, 1971

20.6 Coming to the grounds of appeal fostered by the assessee against the retention of addition made by the ld.CIT(A) to the extent of Rs.29,93,11,490/- after allowing 5% deduction u/s.115BBC(1)(i)(a) of the Act, the decision relied upon by it in the case of Pullangode Rubber Produce Co. Ltd (supra) does not come to the rescue of the assessee, since the ld.CIT(A) had categorically identified the relevant seized record which pins the total disclosure for the year at Rs.55.03 crores.
Supreme Court of India Cites 3 - Cited by 278 - K S Hegde - Full Document
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