Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1974 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1974 (4) TMI 10 - HC - Income TaxExtract: ....... opinion, the amendment made in this section merely clarifies the legal position so as to arrive at any possible conclusion. In this view of the matter, we answer the question referred to us in the negative and in favour of the department. As no one has appeared in this case on behalf of the assessee, we make no order as to costs of this reference.
|