Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1962 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1962 (4) TMI 101 - HC - Income TaxExtract: .......he same state of affairs, we find that the receipt of the said sum of ₹ 20,000 is a capital receipt and not an advance rent. In our opinion, the question referred to us should be answered in the affirmative and in favour of the assessee, who will have his costs of this reference. G.K. Mitter J. - I agree. Question answered in the affirmative.
|