Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2002 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (3) TMI 20 - CALCUTTA HIGH COURTExtract: ....... the words belonging to include beneficial interest just as the words include legal interest also. As such the Tribunal did not go wrong in law in any manner. The question is answered in the affirmative and in favour of the assessee. All parties and all others concerned to act on a signed xerox copy of this dictated order on the usual undertakings.
|