Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1980 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (4) TMI 100 - HC - Income TaxExtract: .......o the correct conclusion that the expenditure in question constituted capital expenditure which could not be allowed as a deduction. We, therefore, answer the question referred to us in the negative and against the assessee. As the assessee has failed, it will pay the costs of this reference to the Commissioner of Income-tax. Counsel s fee Rs. 300.
|