Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1993 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (6) TMI 13 - HC - Income TaxExtract: .......cademic, because, quite clearly, the approval dated December 9, 1975, is with retrospective effect. In this background, the Tribunal was perfectly justified in permitting to the assessee additional benefit under section 35(2A). The question is, therefore, answered in the affirmative and in favour of the assessee. There will be no order as to costs.
|