In Taxc/68/2010 Of The Assistant Commissioner Of Income Tax v. M/S National Garage, the High Court (2010) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THEHIGHCOURTOF JUDIA'[uRE][ AT][ BILAsPUR]TAxCAsENoé‘/2010--.x“MmwmagBaiwAPPgkL4Nr\f'”The Assismnf Commissioner ofIncome Tax,L §a?Circle-1(1)] RaipurE.4.‘ix”M/s National Garage,GE. Road, Raipur.NAPPEAL UNDER SECUON 260-A OF THE INCOME TAX ACT1961
T
(1..Q.“/O
WW
...................................[mcaéaCPNOLI Dé/‘E2010
m§m$
@V
snésmams (wan?)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.