Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1994 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (9) TMI 22 - HC - Income TaxExtract: .......t the exemption under section 54B is not available to the Hindu undivided family, but is available only to an individual. In view of the abovesaid decision of this High Court cited supra, the order passed by the Tribunal is not sustainable. Accordingly, we answer the question referred to us in the negative and in favour of the Department. No costs.
|