Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1974 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1974 (11) TMI 15 - HC - Income TaxExtract: ....... 28(3) of the 1922 Act and not under section 18A(9), which has a different scope. For the foregoing reasons, I answer the question in the negative, in favour of the assessees and against the revenue. As the assessees have not appeared in the two references there will be no order as to costs. S. K. JHA J.--I agree. Question answered in the negative.
|