Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1981 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (3) TMI 35 - CALCUTTA HIGH COURTExtract: .......red to this court is answered in the affirmative and in favour of the assessee. Similarly, question No. 2 is answered by saying that the provisions of s. 64(iii) were not attracted to the facts and circumstances of this case. In the facts and circumstances of this case, the parties will pay and bear their own costs. SUDHINDRA MOHAN GUHA J.-I agree.
|