Madras H.C : Whether on facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee is entitled for relief under s. 91 of the IT Act, 1961, without taking into account the weighted deduction allowed under s. 35B of the IT Act, in respect of the Iranian income ?
High Court Of Madras CIT vs. Best & Crompton Engineering Ltd. Section 91 Asst. Year 1981-82 K. Raviraja Pandian & […]