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1984 (5) TMI 32 - HC - Income Tax
Extract:
........ 48 of the Act and in this context reliance was placed on a decision of the Supreme Court in CIT v. B. C. Srinivasa Setty 1981 128 ITR 294. But, the view which we have taken makes it unnecessary to go into this question. Accordingly, we answer the question in the negative and in favour of the assessee. We leave the parties to bear their own costs.