Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1975 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1975 (12) TMI 20 - GUJARAT HIGH COURTExtract: .......d dividends under section 2(6A)(e) of the Act of 1922 are to be taken into account in determining the applicability of section 23A of the said Act. We, therefore, answer the question in favour of the revenue and against the assessee. Reference is accordingly disposed of. The respondent-assessee shall bear the costs of the revenue in this reference.
|