Delhi H.C : Whether, on the facts and in the circumstances of the case, provisions of s. 41(1) of the IT Act, 1961, are attracted in respect of the amount of Rs. 18,255 representing refund of additional licence-fee received from the excise department ?
High Court Of Delhi CIT vs. B.R. Chawla Section 41(1) Arijit Pasayat, C.J. & D.K. Jain, JJ. IT Ref. No. […]