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1981 (8) TMI 236 - GUJARAT- HIGH COURT
Extract:
.......ordingly. In the negative and against the assessee. There will be no order regarding costs. The learned counsel for the assessee applies for a certificate of fitness to appeal to the Supreme Court under section 261 of the Income-tax Act. We do not consider this to be a fit case for the grant of a certificate. The certificate is, therefore, refused.