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1978 (8) TMI 54 - HC - Income Tax
Extract:
.......n referred to us. We, therefore, leave the question open. In the result, we answer the question referred to us by holding that s. 69 was applicable to the facts of the case and the Tribunal was not justified in upholding the addition for the assessment year 1970-71 on the basis that s. 68 applied. In the circumstances, we make no order as to costs.