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 74 - HC - Income TaxExtract: .......inevitable that the view of the Tribunal in regard to disallowance of deduction under s. 19(ii) is correct in law. In view of the foregoing discussion, the question referred to us is answered in the affirmative, that is to say, in favour of the revenue and against the assessee. The assessee shall pay the costs of this reference to the Commissioner.
|