Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1998 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (6) TMI 40 - HC - Income TaxExtract: ....... It remains an unconditional promise to pay. Section 69D of the Act is, therefore, clearly inapplicable and the Tribunal has reached the right conclusion in this regard. Our answer to the question referred, therefore, is in the affirmative, in favour of the assessee and against the Revenue. The assessee is entitled to costs in the sum of Rs. 1,000.
|