Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1981 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (1) TMI 39 - HC - Income TaxExtract: .......der section 80J of the Act the deduction at 6 per cent. per annum was admissible for the full year even though the undertaking of the assessee has actually worked during the year for less than twelve months. For all these reasons, this reference is answered in the affirmative and against the department. Parties are directed to bear their own costs.
|