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1953 (10) TMI 36 - HC - Income Tax
Extract:
.......e Act and the rest of the question, therefore, does not arise. Section 4(3)(ia), however, we may point out, gives exemption to a different type of income which does not come under Section 4(3)(i) of the Act. The assessee is entitled to its costs which we assess at ₹ 200 in each case, i.e., ₹ 1,200 in all. Reference answered accordingly.