Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1978 (5) TMI 1 - SC - Income Tax
Liability to pay income tax - Respondent, a company does the business of clearing and forwarding and as steamship agents - whether the respondent is liable to the income-tax demanded of it by the Income-tax Officer, depends for its decision on the construction of section 172 of the Income-tax Act, 1961 - no liability of respondent