Case Name : Castleton Investment Ltd., In Re

Citation :[2012] 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.

Categorized in: