Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1979 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1979 (11) TMI 74 - HC - Income TaxExtract: .......erpreted so as not to include the quantum of dividend only but the category of the dividend. We are, therefore, of the opinion that the Tribunal was right in deciding the question and we accordingly decide this question against the revenue and in favour of the assessee in the affirmative. There will be no order as to costs. S. S. DEWAN J.--I agree.
|