Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1983 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (6) TMI 23 - HC - Income TaxExtract: .......any other mode of transfer known to law. The section is in the nature of a corollary to the broad principle underlying ss. 72 to 74 of the I.T. Act and that should be strictly construed. In this view, our answers to the questions are in the affirmative and against the assessee-company. In the circumstances of the case, we make no order as to costs.
|