Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1997 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (9) TMI 75 - HC - Income TaxExtract: .......e statute. For what we have said above, we feel inclined to agree with the view taken by the Income-tax Appellate Tribunal. The second contention is accordingly rejected. In the result, the question referred to this court is answered in the affirmative, that is, in favour of the Revenue and against the assessee. There shall be no order as to costs.
|