Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1979 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1979 (2) TMI 60 - BOMBAY HIGH COURTExtract: .......bstantially interested. Consequently, the assessee-company will be a company to which the provisions of s. 23A of the Indian I.T. Act, 1922, or s. 104 of the I.T. Act, 1961, will not apply. The question referred to us will, therefore, have to be answered in the negative and in favour of the assessee. The assessee to get the costs of this reference.
|