High Courts24 Jun 2004Allowed

The Indian Tube Co. Ltd. Vs Income Tax Officer

Calcutta High Court · (2004) 3 CALLT 401 : (2005) 198 CTR 360 : (2005) 272 ITR 439

Constitution of India, 1950 — Article 226Income Tax Act, 1922 — Section 22, 22(3), 22(4), 34, 4Income Tax Act, 1961 — Section 147, 148