Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1999 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (12) TMI 33 - GUJARAT HIGH COURTExtract: .......he principle laid down by the Supreme Court in CIT v. Kotagiri Industrial Co-operative Tea Factory Ltd. 1997 224 ITR 604 will apply to the facts of the present case also. Having gone through the judgment of the apex court and the decision of this court, we answer the reference in favour of the Revenue and against the assessee. No order as to costs.
|