Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1981 (8) TMI 31 - CALCUTTA HIGH COURT
Extract:
.......66. But in view of the view the Supreme Court has taken, it is not necessary for us to discuss the said decision in detail. In the aforesaid view of the matter, the question must be answered in the negative and in favour of the assessee. In the facts and circumstances of the case, parties will pay and bear their own costs. C. K. BANERJI J.-I agree.