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1980 (8) TMI 72 - HC - Income Tax
Extract:
.......Full Bench of the same High Court in Praga Tools Ltd. v. CIT 1980 123 ITR 773. We answer the questions referred to us by saying that the assessee is entitled to the deduction of Rs. 2,39,084 in the assessment year 1966-67 and nil in the assessment year 1967-68. As the assessee has succeeded, it will be entitled to its costs,. Counsel s fee Rs. 300.