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1984 (1) TMI 8 - ANDHRA PRADESH HIGH COURT
Extract:
....... v. CIT 1977 109 ITR 7 (P and H). For the reasons which we have mentioned above, we prefer to follow the decision taken in Mahendra Kumar Agrawalla v. ITO 1976 103 ITR 688, and (not in ?) CIT v. Pune Nichitpur Colliery Company 1975 101 ITR 79. We accordingly answer the first question also in favour of the Revenue and against the assessee. No costs.