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1980 (10) TMI 43 - GUJARAT HIGH COURT
Extract:
.......tions referred to us as follows Question No. 1.-In the affirmative, that is, in favour of the assessee and against the revenue. Question No. 2-In the affirmative, except that they were exempt under s. 80P(2)(a) instead of being exempt under s. 80P(2)(a)(i) of the I.T. Act, 1961. The Commissioner will pay the costs of this reference to the assessee.