Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1961 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1961 (3) TMI 95 - HC - Income TaxExtract: .......stments Co.'s case and is more in accord with the textual interpretation that should reasonably be put upon sub-section (2) of section 12. In my view, the finding of the Tribunal is correct and the question should be answered in the negative as proposed by my learned brother. Question answered in the negative. Question answered in the negative.
|