Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1997 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (3) TMI 34 - HC - Income TaxExtract: .......tion under section 80J of the Act notwithstanding the fact that there was no opening capital as on the first day of the computation period is plainly not sustainable in law, we have to answer the question referred to us in the negative. Accordingly, we answer the question of law referred to us in the negative and in favour of the Revenue. No costs.
|