Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1985 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1985 (5) TMI 123 - ITAT NAGPURExtract: .......udhary. We further hold that the provisions of s. 64 of the Act are not applicable to the facts of he case and that the income accruing to Mrs. Alka Chaudhary by way of rent from Vijaya Bank is not liable to be included in the income of Dr. Chaudhary by application of s. 64 of the Act. 21. In the result, the appeal filed by the assessee is allowed.
|