Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1989 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1989 (12) TMI 45 - KARNATAKA HIGH COURTExtract: .......oncerned in this case. As the assessee is succeeding on the first contention, it is unnecessary to consider the second contention as to the effect of section 205(2A) of the Companies Act in cases governed by section 104 of the Act. In the circumstances, the question referred for our opinion is answered in the negative and in favour of the assessee.
|