2003 (2) TMI 527 - HC - Income Tax

Summary

The Delhi High Court disposed of a reference where the assessee failed to file paper books. The issue was whether the assessee could be considered the "owner" of commercial flats in New Delhi for income tax assessment. The court referred to a Supreme Court decision and ruled in favor of the assessee. The reference was disposed of with no costs. (2003 (2) TMI 527 - DELHI HIGH COURT)