Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1998 (6) TMI 5 - HC - Income Tax
Extract:
.......ealed any of its income for the assessment year under appeal so as to attract the provisions of section 271(1)(c) of the Act. The reference made at the instance of the Revenue, therefore, is answered in the affirmative, in favour of the assessee and against the Revenue. As the assessee has not appeared before us, there will be no order as to costs.