Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1979 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1979 (12) TMI 4 - KERALA HIGH COURTExtract: .......n so referred is covered directly in favour of the assessee and against the Revenue by a recent decision of this court in CIT (Agrl.) v. Malayalam Plantations Ltd. 1978 115 ITR 624 (Ker). Following the said judgment, we answer the question referred in the affirmative, that is, in favour of the assessee and against the Revenue. No order as to costs.
|