Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1978 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1978 (4) TMI 51 - CALCUTTA HIGH COURTExtract: .......ity, it means that the owner has already paid the same. This is entirely contrary to the plain meaning of the words. For the reasons stated above, we reject the contentions of the revenue and answer the question in the affirmative and in favour of the assessee. The assessee will be entitled to the costs of this reference. C. K. BANERJI J.- I agree.
|