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1961 (2) TMI 2 - SUPREME COURT
Extract:
.......iso to section 30(1) read with sub-section (2) of section 30 of the Act. It is unnecessary, therefore, to refer to the two cases referred to by the High Court, i.e., Raja of Venkatagiri v. Commissioner of Income-tax and Kamdar Bros. v. Commissioner of Income-tax. The appeal is without force and is, therefore, dismissed with costs. Appeal dismissed.