Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1993 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (7) TMI 51 - GUJARAT HIGH COURTExtract: .......ely fall within the scope of section 147(b) of the Act and the submission made by learned counsel for the assessee to the contrary cannot be accepted. In this view of the matter, both the questions are answered in the affirmative, that is, against the assessee and in favour of the Revenue. Reference is disposed of accordingly. No order as to costs.
|