Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1997 (10) TMI 38 - KERALA HIGH COURT
Extract:
......., therefore, answer question No (i) in the affirmative, in favour of the assessee and against the Revenue. We decline to answer question No. (ii), in view of our answer to question No. (i). A copy of this judgment, under the seal of this court and the signature of the Registrar, shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.