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1990 (10) TMI 55 - RAJASTHAN HIGH COURT
Extract:
.......ny was covered by subsection (2)(c)(iv) of section 35D of the Income-tax Act. Let the papers of this case be returned to the Income-tax Appellate Tribunal with the answers mentioned above. Since we have answered one question in favour of the Revenue and the other against it, we do not consider it to be in the interest of justice to award any costs.