Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1982 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1982 (12) TMI 35 - ANDHRA PRADESH HIGH COURTExtract: .......ree with the said view. For the above reasons we answer the question referred to us in the affirmative, i.e., in favour of the assessee and against the Department. The Tribunal was right in holding that there should be no proportionate abatement or reduction in the capital base in respect of the amounts given as relief under s. 80J of the I.T. Act.
|