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1983 (12) TMI 4 - HC - Income Tax
Extract:
.......nt Co. (P.) Ltd. 1971 82 ITR 586 (SC), as they are distinguishable on facts and do not advance the contentions raised by the learned counsel for the Department. In the result, question No. (2) is answered in the negative, i.e., in favour of the assessee-company and against the Department. The reference is answered accordingly. No order as to costs.