Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1987 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1987 (3) TMI 88 - ANDHRA PRADESH HIGH COURTExtract: .......en it introduced Chapter XX-A into the said Act in 1972. The conclusion is inescapable that Parliament wanted to provide a different provision and they made a deliberate and conscious departure from sub-section (5) of section 253. For the above reasons, the special appeal fails and is accordingly dismissed, but, in the circumstances, without costs.
|