High Courts12 Aug 2011

EIH Limited Vs Commissioner of Income Tax

Calcutta High Court · (2011) 244 CTR 353 : (2011) 338 ITR 503 : (2011) 202 TAXMAN 664

Constitution of India, 1950 — Article 286Customs Act, 1962 — Section 28, 50Income Tax Act, 1961 — Section 260(A), 288, 80HHC