Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1982 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1982 (2) TMI 46 - HC - Income TaxExtract: ....... undertaking is formed by the transfer of second-hand assets, Expln. 2 to sub-s. (4) may be invoked and on the facts found by the Tribunal it has been rightly invoked. We, therefore, answer the question referred in the affirmative, in favour of the assessee and against the department. The assessee is entitled to costs which are assessed at Rs. 250.
|