Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1961 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1961 (10) TMI 106 - HC - Income TaxExtract: .......a view to depriving the assessee of any advantage which he may derive in claiming the set- off. No such discretion has been provided under the Act. 9. In this view, our answer to the question in both the references is in the affirmative. These references are accordingly ordered with costs in R.C. No. 1 of 1960. Question answered in the affirmative.
|