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1997 (8) TMI 72 - HC - Income Tax
Extract:
.......B as provided in section 12A(b) read with rule 17B of the Rules, the ratio of the law laid down by this court in CIT v. Jaideep Industries 1989 180 ITR 81 would not apply to the present case. For the reasons recorded above, the question referred to us is answered in the affirmative, i.e., against the Revenue and in favour of the assessee. No costs.