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Case Law Details

Case Name : CIT Vs Brindavan Beverages Ltd. (Karnataka High Court)
Related Assessment Year :
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RELEVANT PARAGRAPH

23. There are no two opinions that but for the addition of sub-section [4] in section 115JA of the Act and which was conspicuously absent in section 115J of the Act, the ruling of this court and the reasoning and ratio mentioned in KWALITY BISCUITS* case (supraj would conclusively govern the question as the Judgment of this court had come to be affirmed by the Supreme Court in an appeal preferred by the revenue, though by sim

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