2008 (2) TMI 413

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 002(H) - -
Income Tax
C. N. RAMACHANDRAN NAIR J. N. D. Premachandran for the petitioner. George K. George for the respondent. JUDGMENT Heard counsel for the petitioner and standing counsel f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he conditions for waiver referred to in the circular issued under section 119(2)(a) of the Income-tax Act, 1961. Moreover, the Commissioner noticed that the assessee made substantial investment in imm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X