High Courts18 May 2011Allowed

Visa Comtrade Ltd. Vs Union of India

Orissa High Court · (2011) 201 TAXMAN 413

Constitution of India, 1950 — Article 19(1)(g)Income Tax Act, 1922 — Section 22, 37Income Tax Act, 1961 — Section 131, 132, 132(1), 132(1)(c), 132(3)