Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2001 (2) TMI 62 - RAJASTHAN HIGH COURT
Extract:
.......w estimated sum in place of the income returned. It is a case neither of addition or disallowance but a case of substitution. For the aforesaid reasons, we are of the opinion that the question refer-, red to us should be answered in the negative, that is to say, in favour of the assessee and against the Revenue. There shall be no order as to costs.