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Dec 27 1996

Hitech (India) Pvt. Ltd. Vs. Union of India and ors. Tico Machines (P) ...

Court: Andhra Pradesh

Decided on: Dec-27-1996

Reported in: (1997)143CTR(AP)305

by learned counsel, may not arise.Here, we may add that in Srikakollu Subba Rao & Co. vs . Union of India : [1988]173ITR708(AP) a Division Bench of this Court upheld the validity of s. 43B of the … 1992 which are representative of the facts in the other writ petitions.2. The petitioners are challenging the constitutional validity of s. 43B and s. 36(1)(va) of the IT Act, 1961, in so far as they provide for


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