Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1963 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1963 (2) TMI 65 - HC - Income TaxExtract: .......before us, it cannot be said that the second proviso is attracted and that a tax liability does arise. We make no order as to costs. A copy of this judgment under the seal of the High Court and the signature of the Registrar will be forwarded to the Appellate Tribunal as required by sub-section (5) of section. 66 of the Indian Income-tax Act, 1922.
|