Case Law Details
Case Name : Checkmate Services P. Ltd Vs CIT (Supreme Court of India)
Appeal Number : Civil Appeal No. 2833 of 2016
Date of Judgement/Order : 12/10/2022
Related Assessment Year :
Courts :
Supreme Court of India
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Checkmate Services P. Ltd Vs CIT (Supreme Court)
The factual narration reveals two diametrically opposed views in regard to the interpretation of Section 36(1)(va) on the one hand and proviso to Section 43(b) on the other. If one goes by the legislative history of these provision
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