Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1980 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (9) TMI 50 - CALCUTTA HIGH COURTExtract: .......er s. 269D in the Official Gazette and, accordingly, it is not necessary for us to adjudicate on the same. We only note that the decision of the Allahabad High Court in U. S. Awasthi 1977 107 ITR 796 (All) is not of much relevance on this question. For the reasons as aforesaid the appeals fail and are dismissed with costs. C. K. BANERJI J.-I agree.
|