Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1998 (9) TMI 60 - GUJARAT HIGH COURT
Extract:
.......e the validity of the rectification order in respect of the assessment year 1972-73 on the ground that the actual proposed dividend was Rs. 39,00,000 and not Rs. 40,04,000 which was required to be deducted, since no such challenge was raised by the assessee before the Tribunal. The reference stands disposed of accordingly with no order as to costs.