Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1993 (11) TMI 23 - ALLAHABAD HIGH COURT
Extract:
.......ion of this court in Saraya Engineering Works v. CIT 1987 168 ITR 455. That case, in our opinion, is clearly distinguishable and has no application to the facts of the instant case. For what has been stated above, both the applications are devoid of merit and are, accordingly, rejected with costs which we assess at a consolidated figure of Rs. 300.