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1996 (7) TMI 14 - HC - Income Tax
Extract:
.......ars. This is the practical difficulty. In view of the foregoing reasons, we hold that the Tribunal was correct in refusing to grant the relief under section 80J of the Act to the assessee for the unexpired period of two years out of five years. Accordingly, we answer the question referred to us in the affirmative and against the assessee. No costs.