Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1974 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1974 (1) TMI 20 - HC - Income TaxExtract: .......g that the assessee s case was not covered by section 43(5), proviso, clause (a) of the Income-tax Act, 1961. In the result, we answer the question referred to us in the affirmative and in favour of the department. The assessee shall pay the costs of this reference to the department, which we assess at Rs. 200. Question answered in the affirmative.
|