Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1954 (2) TMI 18 - PATNA HIGH COURT
Extract:
....... is no material before the Income-tax Department to justify the assessment of income-tax on the amount of ₹ 36,120 under the provisions of Section 34 of the Indian Income-tax Act and the question should be answered in favour of the assessee. We do not propose to make any order as to the costs of this reference. Reference answered accordingly.