Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2001 (8) TMI 64 - CALCUTTA HIGH COURT
Extract:
.......oneous and prejudicial to the interests of the Revenue. Thus we found no infirmity in the order of the Income-tax Officer. In the result, we answer question No. 1 in the affirmative, that is, in favour of the assessee and against the Revenue. We answer question No. 2 in the negative, that is, also, in favour of the assessee and against the Revenue.