1992 (12) TMI 35

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..... e Tax
Judge(s)  : U. T. SHAH., DR. B. P. SARAF  JUDGMENT The judgment of the court was delivered by DR. B. P. SARAF -J. - Under section 256(1) of the Income-tax Act, 1961, at the insta .....

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..... 0 contained in the proviso to section 40A(s)(a) read with section 40(c) would be applicable and consequently in vacating the Commissioner's order under section 263 ? It is stated at the Bar that a si .....

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