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1985 (9) TMI 23 - GUJARAT HIGH COURT
Extract:
.......y be said to be a capital receipt and not a revenue receipt. The view that we take finds support from the decision in Bawa Shiv Charan Singh s case 1984 149 ITR 29 (Delhi). We, therefore, answer the question raised for our determination in the negative (in favour of the assessee) on the facts of the present case. There will be no order as to costs.