Case Name : CIT Vs. Eimco K.C.P. Ltd.
Citation : 147 ITR 603/17 TAXMAN 359 (MAD.)
Court : Madras High Court
Section : 263
Meaning : In the expression ‘insofar as it is prejudicial to the interests of the revenue’, the word phrase ‘insofar as’ has the same meaning as ‘to the extent that’.