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1995 (12) TMI 12 - GUJARAT HIGH COURT
Extract:
.......e assessee and against the Revenue. (ii) Whether, the Appellate Tribunal is right in law and on facts in holding that the provisions of sections 28(iv), 60 and 63 of the Act were not applicable in the instance case ? The question is answered in the affirmative, that is to say, in favour of the assessee and against the Revenue. No order as to costs.