Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1958 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1958 (3) TMI 90 - MADRAS HIGH COURTExtract: .......of the Act. As we have already pointed out, for the purpose of section 26A there was a specification of shares only on September 17, 1955. The Tribunal, in our opinion, was right in refusing registration in the year of assessment 1955-56. We answer the question in the negative and against the assessee. The assessee will pay costs of this reference.
|