In Taxc/2/2006 Of Commissioner Of Income Tax, Raipur v. M/S Orissa Bengal Carrier Pvt.ltd, the High Court (2006) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE CHHATIISGARHAT BILASPUR
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Tft-X Cf Income Tax Appeal No. p^/2006
c^AppeIlant
.Respondent
Commissioner oflncome tax Raipur.
M/s Orissa Bengal Carrier (P) Ltd,Jeewan Bima, Marg, PandriRaipur.
Income Tax apDeal u/s 260 A of Income Tax Act 1961
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3)1^1 lacn (y(3's"<ff)
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