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1978 (3) TMI 58 - CALCUTTA HIGH COURT
Extract:
.......se rent was assessable as business income under s. 28 of the I. T. Act, 1961, and the question No. 2 is answered by saying that the sum of Rs. 3,033 spent is an expenditure of revenue nature incidental to the assessee s business. In the facts and circumstances of this case, parties will pay and bear their own costs. SUDHINDRA MOHAN GUHA J.-I agree.