Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1955 (4) TMI 37 - HC - Income Tax
Extract:
.......nal considerations or upon motives of the assessee, that expenditure cannot possibly come within the ambit of section 12(2). In our opinion therefore the Tribunal was right in the view that it took and the answer we proceed to give to the question submitted to us is in the negative. The assessee to pay the costs. Reference answered in the negative.