Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2001 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (6) TMI 18 - HC - Income TaxExtract: .......s of section 80J of the Act. The said view has been confirmed by the Supreme Court in the case of CIT v. Elecon Engineering Co. Ltd. 1987 167 ITR 639. In the circumstances, the third question is also answered in the affirmative, i.e., in favour of the assessee and against the Revenue. The reference is answered accordingly with no order as to costs.
|