Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1983 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (1) TMI 29 - BOMBAY HIGH COURTExtract: .......an what was declared or disclosed. In our view, the Tribunal and the AAC were right in holding that neither the provisions of s. 52(1) nor s. 52(2) were attracted to the facts of the present case. Consequently, the question referred has to be answered in the affirmative and in favour of the assessee. The assessee to get the costs of this reference.
|