Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1976 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1976 (10) TMI 26 - HC - Income TaxExtract: ....... a fortiori to a case of closure of business and, therefore, the above decision of the Supreme Court will cover the case on hand. Under these circumstances, we are of the opinion that the conclusion of the Tribunal is correct and we answer the questions referred to us in the affirmative and against the assessees. There will be no order as to costs.
|