Supreme Court04 Jan 2007Allowed
Ishikawajma-Harima Heavy Industries Ltd. Vs Director of Income Tax, Mumbai
Supreme Court Of India · AIR 2007 SC 929 : (2007) AIRSCW 678 : (2007) AIRSCW 6673 : (2007) 207 CTR 361 : (2007) 288 ITR 408 : (2007) 1 JT 508 : (2007) 1 SCALE 140 : (2007) 3 SCC 481 : (2007) 1 SCR 112 : (2007) 6 STR 3 : (2007) 1 Supreme 473 : (2007) 1 UJ 127
Excess Profits Tax Act, 1940 — Section 5Income Tax Act, 1922 — Section 42Income Tax Act, 1961 — Section 115A(1), 241(Q)(1), 42, 42(3), 4A