Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1981 (3) TMI 48 - HC - Income Tax
Extract:
.......resent case, the expenditure fulfils all the pre-conditions and passes the tests (positive test No. 2 is attracted whilst no negative test is attracted) devised by us. Hence, on merits, we concur with the view of the Tribunal and refuse to direct the Tribunal to make a superfluous reference. Rule is, therefore, discharged with no order as to costs.