Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1981 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (1) TMI 3 - HC - Income TaxExtract: .......ons liable to pay duty putting forth gifts as a facade and not intended to be acted upon. In our judgment, therefore, s. IO does not take within its sweep even the residential house. In the view that we have taken, we answer all the three parts of the question in the negative and against the Revenue. The Revenue to bear the costs of this reference.
|