Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1991 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (1) TMI 42 - KARNATAKA HIGH COURTExtract: .......rise under section 33 of the Act but the principles will be equally applicable to cases falling under section 32A. The concept of plant will be the same whether it falls under section 32A or 33 (1). In these circumstances, we have no doubt that the answer will have to be in the affirmative and against the Revenue. Reference is answered accordingly.
|