Supreme Court on 194-A

SUPREME COURT OF INDIA COMMISSIONER OF INCOME-TAX, BANGALORE  Vs CENTURY BUILDING INDUSTRIES (P.) LTD 11 March, 2004 citations:  2007 293 ITR 80 JUDGMENT 1. These appeals under Section 260A of the Income Tax Act, 1961 (“the Act” hereinafter referred to as), are filed against the common order dated December 31, 2001, passed by the Income Tax Appellate Tribunal, Bangalore Bench, in three batches of appeals relating to orders under Sections 201(1), 201(1A) and 271C relating to the assessment years 1992-93 to 1996-97. 2. The respondent-assessee is a company incorpor...