Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1994 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (1) TMI 289 - CALCUTTA HIGH COURTExtract: .......eave no doubt that clause (c) of the Explanation has retrospective effect and any order of revision coming in for judicial scrutiny shall have to be adjudged in the light thrown by the Explanation. 20. In the result, we answer the question in the negative and in favour of the revenue and against the assessee. 21. There will be no order as to costs.
|