Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1974 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1974 (12) TMI 32 - HC - Income TaxExtract: .......first proviso to section 41(1) of the Act was not applicable the shares of the beneficiaries named in sub-clause (i) of clause (1) of the deed were indeterminate and the first proviso to section 41(1) of the Act was applicable to the case. In the circumstances of the case, however, there will be no order as to costs. LALIT MOHAN SHARMA J.--I agree.
|