Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1985 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1985 (11) TMI 33 - HC - Income TaxExtract: .......yments are not covered by the provisions of section 40(a)(v), which was similar to section 40(c)(iii) which was omitted by the Finance Act, 1968, with effect from April 1, 1969. It was the same Act which inserted clause (a)(v) in section 40. In the result, the question is answered in the negative and in favour of the assessee. No order as to costs.
|