Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1993 (7) TMI 23 - HC - Income Tax
Extract:
.......the negative and in favour of the Revenue. 3. In view of our answer to question No. 2, question No. 3 has become academic. Hence it need not be answered. 4. Question No. 4 is answered in the negative and in favour of the assessee. This reference is disposed of accordingly. Under the facts and circumstances of the case, we make no order as to costs.