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Income Tax Officer 2(3)(1), Mumbai vs M/S Silverline Trading Company Ltd, ... on 8 December, 2023
cites
The Income Tax Act, 1961
The Companies Act, 1956
Section 179 in The Income Tax Act, 1961 [Entire Act]
Section 250 in The Companies Act, 2013 [Entire Act]
Section 2 in The Income Tax Act, 1961 [Entire Act]
Impsat (P) Ltd. vs Ito on 28 July, 2004
23. The relevant observations of the ITAT Delhi
Bench in Impsat (P) Ltd. v. Income Tax Officer are
also worth taking note of and are, thus, set out
below:-