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1975 (4) TMI 4 - ALLAHABAD HIGH COURT
Extract:
.......the circumstances of the case, the Tribunal was legally correct in holding that the assessee is entitled to exemption of Rs. 15,000 under section 81(ii) and not under the proviso to section 81(i) of the Income-tax Act, 1961 ? and the same is answered in the affirmative. The Commissioner of Income-tax is entitled to costs which we assess at Rs. 200.