Hero Cycles (P)Ltd vs Commissioner of Income-tax (Central) Ludhiana {20151 63 308 {SC],
Tax Authorities Should Not Substitute Their Judgment for That of the Businessman.
"We are of the opinion that such an approach is clearly faulty in law and cannot be countenanced. The Revenue cannot justifiably claim to put itself in the armchair of the businessman or in the position of the Boa...
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