Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1981 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (1) TMI 8 - BOMBAY HIGH COURTExtract: .......he consideration of proviso (b) to sub-s. (3) which takes away the exemption under certain circumstances does not arise. In the result, question No. 1 is answered in the affirmative, and against the Revenue and question No. 2 in the negative and against the Revenue inasmuch as the proviso does not apply. The assessee to get costs of this reference.
|