Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1986 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1986 (6) TMI 37 - KARNATAKA HIGH COURTExtract: .......y such person. The answer to the question before us would have been different if section 4(1)(e) is applicable to the case on hand. But it is not. Section 4(1)(e) cannot be applied to the present case since the assessment year involved is 1980-81 (sic). For the reasons stated above, we answer the question in the affirmative and against the Revenue.
|