Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1998 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (4) TMI 36 - HC - Income TaxExtract: .......since section 168(1) of the Act is not applicable it is not necessary to consider whether section 168(4) of the Act would apply to the facts of the case. Accordingly, we answer the questions of law in both the batch of cases in the affirmative and against the Department. However, in the circumstances of the case, there will be no order as to costs.
|