Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1935 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1935 (4) TMI 20 - HC - Income TaxExtract: ....... Oil Company (India) Limited I.L.R (1933) Cal. 840, namely - I see no way of holding that section 34 is inapplicable to put right an assessment, by which a deduction has been improperly allowed. Such a case is, in my opinion, a case of income escaping assessment...... 6. I agree, therefore, that the question raised must be answered in the negative.
|