Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1980 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (8) TMI 43 - CALCUTTA HIGH COURTExtract: .......e affirmative and in favour of the revenue and, so far as question No. 2 is concerned, we hold that s. 40A(7) of the I.T. Act, 1961, is applicable and as the conditions had not been fulfilled, the assessee was not entitled to the deductions. In the facts and circumstances, each party will pay and bear its own costs. SUDHINDRA MOHAN GUHA J.-I agree.
|