Provisions of Customs Act And Excise Act are different and not relevant in construing provisions of income-tax Act.
CIT v. Lakshminarayana Mining Company. (2018) 404 ITR 522/ 166 DTR 429/ 303 CTR 417 (Karn) (HC)
Interpretation of taxing statutes -Income-tax — Provisions of Customs Act And Excise Act are different and not relevant in construing provisions of income-tax Act.