Case Law Details
Case Name : CIT vs Polycott Corporation (Bombay High Court)
Appeal Number : Appeal No. : ITA No. 1241 of 2008
Date of Judgement/Order : 23/01/2009
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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RELEVANT PARAGRAPHS:
9. Having considered the contentions, in our opinion, the instructions cannot be interpreted as a Statute though it is pursuant to the power conferred under Section 268-A of the Income Tax Act.
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