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1996 (11) TMI 46 - GUJARAT HIGH COURT
Extract:
.......d to claim deduction under section 36(1)(vii) of the Act in the assessment year 1973-74. In this view of the matter, question No. 1 referred to us is answered in the negative in favour of the assessee and question No. 2 is answered in the affirmative in favour of the assessee. This reference stands disposed of accordingly with no order as to costs.