Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1984 (1) TMI 10 - HC - Income Tax
Extract:
....... to do so was a wilful act on the assessee s part. We find no error of law in the approach or the conclusion of the Tribunal. We accordingly answer the question referred in I.T.R. No. 126 of 1973 in the affirmative, i.e., in favour of the assessee and against the Department. On the facts and circumstances of the cases, we make no order as to costs.