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1981 (2) TMI 72 - HC - Income Tax
Extract:
........ B. Jodha Mal Kuthiala s case 1971 82 ITR 570 (SC), the same cannot be accepted for the correct interpretation of s. 22 of the Act. In this view of the matter, the answer to both the questions, referred to above, are in the affirmative, that is, in favour of the revenue and against the assessee. The references stand answered accordingly. No costs.