Kerala H.C : The assessing authority invoked the legal fiction under s. 115JB of the IT Act, which enables the Revenue to arrive at fictitious conclusion regarding the total income of the assessee and assess the tax on such total income
High Court Of Kerala Kerala State Electricity Board vs. DCIT Section 43B, 115JB Asst. Year 2002-03 to 2005-06 J. Chelameswar, […]