Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1993 (1) TMI 53 - HC - Income Tax
Extract:
.......t the highest, it was a mixed purpose. For that reason, it will have to be held that the expenditure incurred in that behalf fell outside the purview of section 57(iii) of the Act. For the reasons stated above, we answer the question referred to us in the affirmative, that is, against the assessee and in favour of the Revenue. No order as to costs.