Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1997 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (8) TMI 12 - MADRAS HIGH COURTExtract: .......f Consolidated Coffee Estates (1943) Ltd. v. CAIT 1970 76 ITR 29 has also taken a similar view. It is not the case of the Revenue that the shade trees had not been uprooted and were capable of regeneration. We do not find any error in the order of the Appellate Tribunal. The petition is, therefore, dismissed, but in the circumstances, without cost.
|