High Courts12 Jan 1994
Commissioner of Income Tax Vs HIM Containers Ltd., Bizari Veneer and Saw Mills Ltd., Nezone Steels Ltd., DECO Engineering Pvt. Ltd. and Ganga Flour and Rice Mill
Gauhati High Court · (1995) 216 ITR 674
Income Tax Act, 1961 — Section 256, 256(2), 43
