Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1984 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1984 (12) TMI 11 - HC - Income TaxExtract: .......t or otherwise. The Tribunal was, therefore, clearly in error in upholding the inclusion of the entire value of the gifted properties based on the observation that an unspecified extent of the income might have been misappropriated by the deceased. There was not the slightest justification to invoke the provisions of section 10 in the present case.
|