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1993 (9) TMI 75 - BOMBAY HIGH COURT
Extract:
.......on (2) of section 139 of the Act and in that event, the assessee would be entitled to the benefit of deduction under section 11 of the Act. In the result, we answer the question referred to us in the negative, i.e., in favour of the assessee and against the Revenue. Under the facts and circumstances of the case, there shall be no order as to costs.