Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1978 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1978 (9) TMI 37 - HC - Income TaxExtract: .......f extraction of coal and, without which, extraction would not be possible. It appears to us that the contentions of the assessee also find support from this decision of the Supreme Court. Accordingly, we answer the question referred in the affirmative and in favour of the assessee. There will be no order as to costs. BIMAL CHANDRA BASAK J.-I agree.
|