Conditions prescribed in clauses (a),(b) and (c) of sub-section 7 of section 94 are intended to be cumulative in nature

HIGH COURT OF BOMBAY,

CIT Vs. Alka Bhosle,

APPEAL NO: ITA No. 2656 of 2009,

DECIDED ON June 9, 2010

JUDGMENT

(PER DR.D.Y.CHANDRACHUD, J.) :

The following question of law has been formulated in the appeal by the Revenue under Section 260A of the Income Tax Act, 1961:

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