Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1997 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (5) TMI 28 - HC - Income TaxExtract: .......ble to pay capital gains tax and not otherwise. We are not concerned with clause (b) of section 2(14)(iii) as the same is not attracted in this case. For the foregoing reasons, the question of law referred to this court is answered in favour of the Revenue and against the assessee but the same would be subject to the observations made in the order.
|