Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1958 (3) TMI 58 - HC - Income Tax
Extract:
.......If it was open to the Income-tax Officer to come to a different conclusion, clearly equally it was open to the Tribunal to come to a different conclusion on this point. The result is that the assessee must succeed and we must answer the question, as we have reframed, in the affirmative. Commissioner to pay the costs. Reference answered accordingly.