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1977 (9) TMI 17 - GUJARAT HIGH COURT
Extract:
.......appeal under section 260, sub-section (1), of the Income-tax Act, 1961, in the light of the observations made by us in this decision after approaching the question from the correct angle as explained by us Vide Commissioner of Income-tax v. Indian Molasses Co. P. Ltd. 1970 78 ITR 474, 482 (SC) . There will be no order as to costs of this reference.