Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2001 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (7) TMI 1328 - HC - Income TaxExtract: .......e case of M.N. Roy v. N.V.P. Pandian. In fact, the defendant neither pleaded nor had chosen to make such a submission before the trial Court. Even otherwise, the defendant is not entitled to the benefit of the above said maxim nor he is entitled to have the benefit of Section 269-SS of the Income Tax Act. 27. In the result, the appeal is dismissed.
|