Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1981 (2) TMI 64 - CALCUTTA HIGH COURT
Extract:
.......v., CIT 1979 119 ITR 359. But having regard to the ratio of the Supreme Court decision and the Calcutta High Court decision referred to above, this decision has got no application. In the above premises, we answer the question in the affirmative and in favour of the assessee. Each party to pay and bear its own costs. SABYASACHI MUKHARJI J.-I agree.