Case Name : CIT Vs. Kribhco
Citation : 23 TAXMANN.COM 312/209 TAXMAN 252/349 ITR 618/252 CTR 374 (DELHI)
Court : Delhi High Court
Section : 14A
Meaning : The expression ‘income which does not form part of the total income’ refers to the nature, character or type of income and not the quantum.