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1976 (9) TMI 35 - HC - Income Tax
Extract:
.......the Central Board of Direct Taxes pursuant to section 2(5)(d), these two receipts have to be treated as profits referable to or derived from the said export. Under these circumstances, we answer the question referred to us in the affirmative and in favour of the assessee. The assessee is entitled to its costs. Counsel's fee is fixed at Rs. 500.