Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1981 (7) TMI 33 - GUJARAT HIGH COURT
Extract:
.......as to costs. Mr. J. P. Shah, learned counsel for the assessee-company, applies for a certificate of fitness to appeal to the Supreme Court under s. 261 of the Act. In view of the decisions of the Andhra Pradesh High Court and Madras High Court, wherein a contrary view has been taken, we certify this to be a fit case for appeal to the Supreme Court.