Case Name : ITO Vs. Dinesh k. Shah
Citation :  223 ITR 68 (mad.)
Court : Madras High Court
Section : 275a to 280
Meaning : Section 278b of the act deals with offences committed by the companies. The definition of ‘company’ for the purpose of the said section includes ‘a firm’. Therefore, the word ‘company’ used in section 278b of the act has to be so understood as to include a firm.
Case Name : Sandeep S. Shah Vs. ITO
Citation :  73 itd 313 (mad.-Trib.)
Court : Itat-madras
Section : 88
Meaning : The word ‘company’ appearing in item (b) of section 88(2)(xv) would not include, aop, partnership and other combination of individuals.