Case Name : Castleton Investment Ltd., In Re
Citation : 24 TAXMANN.COM 150/211 TAXMAN 282/348 ITR 537/252 CTR 131 (AAR – NEW DELHI)
Court : AAR
Section : 92
Meaning : Going by its general meaning and by its defined meaning under the act, there is no warrant for restricting the scope of the expression ‘income’ occurring in section 92.