Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1978 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1978 (7) TMI 4 - HC - Income TaxExtract: .......4/76 (Budha Veerinaidu v. State of Andhra Pradesh 1983 143 ITR 1021). Therefore, we answer this question by holding that the assessee is a local authority. The answer is thus against the Revenue. Since the two decisions declaring the law have been rendered after the reference by the Appellate Tribunal, we direct the parties to bear their own costs.
|