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1981 (7) TMI 21 - CALCUTTA HIGH COURT
Extract:
.......ceivable should be taken into consideration and not the amount actually supposed to have been received by the assessee. This question is answered in favour of the Revenue. The Tribunal was also right on this aspect of the matter. In the facts and circumstances of the case, each party will pay and bear its own costs. SUDHINDRA MOHAN GUHA J.-I agree.