Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1993 (7) TMI 71 - KARNATAKA HIGH COURT
Extract:
....... cannot be straightaway held that one of them restricts the scope of the other. For the reasons stated above, we are not able to persuade ourselves to agree with the contentions of the assessees. Consequently, both the questions are answered in the affirmative, against the assessees and in favour of the Revenue. References are answered accordingly.