High Courts14 Jun 2010Allowed

Pradeep Trust Vs Commissioner of Income Tax

Calcutta High Court · (2010) 3 CALLT 46 : (2010) 234 CTR 187 : (2010) 325 ITR 1 : (2010) 194 TAXMAN 420

Income Tax Act, 1961 — Section 147, 148, 2(31), 260A, 3Life Insurance Corporation Act, 1956 — Section 43, 43(1)