Case Law Details
Case Name : J. B. Patel & Co. Vs DCIT (ITAT Ahmedabad)
Appeal Number : 118 ITD 556
Date of Judgement/Order : 29/02/2008
Related Assessment Year :
Courts :
All ITAT ITAT Ahmedabad
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RELEVANT EXTRACTS:
5.1 The Act mandates a particular head for each type of income, so that the same has necessarily to be assessed under the said head and in the manner provided under the relevant Chapter. As such, t
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