Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1994 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (4) TMI 27 - MADRAS HIGH COURTExtract: .......ade not for the purpose of indirectly facilitating the carrying on of the business of the assessee. We, therefore, hold that the Tribunal was right in allowing the deduction claimed by the assessee. We answer the question referred to us in favour of the assessee and against the Revenue. The assessee is entitled to costs. Counsel s fee is Rs. 1,000.
|