Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1980 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (7) TMI 90 - HC - Income TaxExtract: .......ITR 248 has taken the same view, and so has the Patna High Court in the case of CIT v. Ram Chandra Singh 1976 104 ITR 77. We, accordingly, answer the question in the affirmative, in favour of the assessee and against the department. The assessee is entitled to its costs, which we assess at Rs. 200. Counsel s fee is also assessed at the same figure.
|