What is the nature of enquiry within the meaning of Section 133(6) of the Income Tax Act, 1961 was the question that arose for consideration before the Apex Court.
Issues originating from a situation where non-resident assesses during the course of their employment by foreign companies were enjoying various perquisites
Provisions of Section 32 of the Sick Industrial Companies (Special Provisions) Act, 1985 (SICA) shall prevail, except to the extent excluded, over those of the Income Tax Act.