1992 (12) TMI 35

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.... Tax<br>Judge(s)&nbsp; : U. T. SHAH., DR. B. P. SARAF&nbsp; JUDGMENT The judgment of the court was delivered by DR. B. P. SARAF -J. - Under section 256(1) of the Income-tax Act, 1961, at the instan....

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.... contained in the proviso to section 40A(s)(a) read with section 40(c) would be applicable and consequently in vacating the Commissioner's order under section 263 ? It is stated at the Bar that a sim....