Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (2) TMI 526 - MADRAS HIGH COURTExtract: .......f he is of the view that the ingredients of section 10(a) are present in the case on hand, seek to prosecute the assessee accordingly. But, the present levy cannot be sustained. Therefore, we have to dismiss this revision, though we do not agree with the reasoning of the Tribunal. Accordingly the revision is dismissed. No costs. Petition dismissed.
|