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1991 (9) TMI 6 - CALCUTTA HIGH COURT
Extract:
.......uction of articles or things within the meaning of section 80J of the Income-tax Act, 1961, and the Tribunal was justified in law in not allowing relief under section 80J of the Income-tax Act, 1961. The question is, therefore, answered in the affirmative and in favour of the Revenue. There will be no order as to costs. AJIT K. SENGUPTA J.-I agree.