Modi Cement Limited v. Union of India (Delhi High Court) (1992) 193 ITR 91

HIGH COURT OF DELHI MODI CEMENTS LTD Vs UNION OF INDIA AND OTHERS (1992) 193 ITR 91 (Del) CW No 3699 of 1990, decided on October 25, 1991 JUDGMENT B N KIRPAL J – Enactment of new provisions in the Income-tax Act, 1961, instead of reducing more than not, increases litigation This is either because of the ambiguity or lack of clarity in the provision enacted or the manner in which the newly enacted provision is applied The present case falls in the second category as we shall presently see In respect of the assessment year 1989-90, the petitioner-company filed a return of ...