Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1997 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (1) TMI 71 - GUJARAT HIGH COURTExtract: ....... under article 14 of the Constitution. This, in our opinion, may suffice to dispel the contention of learned counsel for the Revenue that whether to grant exemption under clause (23A or clause (23C) or not is an absolute discretion of the Central Government and rejection of application does not call for application of mind and assigning of reasons.
|