Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1997 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (4) TMI 52 - HC - Income TaxExtract: .......e Allahabad High Court in the case of Brij Raman Das 1979 118 ITR 397 which was followed by the Bombay High Court in Gopalkrishna M. Singre 1995 214 ITR 443. Following the view taken by this court in Brij Raman Das 1979 118 ITR 397, we answer the aforementioned question in the affirmative, that is, in favour of the assessee and against the Revenue.
|