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1987 (8) TMI 61 - PATNA HIGH COURT
Extract:
.......s incidental and subservient to the business of the assessee-company. If that be so, it cannot be chargeable to tax under any head of income. All the questions referred to this court, therefore, are answered in favour of the assessee and against the Revenue. A consolidated sum of Rs. 1,000 only shall be paid as costs to the assessee by the Revenue.