Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1974 (12) TMI 18 - HC - Income Tax
Extract:
....... of an exemption, but was in the nature of a prize, though its computation was on the basis of the entertainment duty paid by the public. BY THE COURT Question No. 1.---In the negative and in favour of the assessee. Question No. 2.---Also in the negative and in favour of the assessee. The Commissioner must pay the assessee s costs of the reference.