Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2002 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (1) TMI 61 - HC - Income TaxExtract: .......(vii) could be made of either section 28 or section 29 so as to set at naught the amendment. That would be simply against the established canons of the interpretation of statute. This is besides the point that the actual accounts do not reflect these amounts as trading losses. On that count, the appeal is clearly without any merit and is dismissed.
|