Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1963 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1963 (5) TMI 73 - HC - Income TaxExtract: .......the first point. In that event, it would have been necessary to examine whether the amendment gave the right of adjustment only on and after the date thereof. In the view that we have taken, it is unnecessary to examine this question. The question referred to us is accordingly answered in favour of the assessee, which will be entitled to its costs.
|