Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2001 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (1) TMI 58 - DELHI HIGH COURTExtract: .......3(1)(b) along with section 3(3). The assessee had the option to adopt a different previous year for each source of income. That being the position, the Tribunal was justified in its view. The question referred is, therefore, answered in the affirmative, in favour of the assessee and against the Revenue. The reference stands disposed of accordingly.
|