High Courts02 Aug 2011Allowed

Commissioner of Income Tax Vs T.O. Abraham

High Court Of Kerala · (2012) 347 ITR 378 : (2011) 202 TAXMAN 632

Customs Act, 1962 — Section 107, 108, 138BForeign Exchange Regulation Act, 1973 — Section 67Income Tax Act, 1961 — Section 69