Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1978 (11) TMI 2 - SC - Income Tax
Whether the sum of Rs. 74,448.20 being the actual value of raw material received from German collaborators free of cost represented revenue receipt - Whether the amount of Rs. 74,448 being the actual value of raw material received free of cost from German collaborators was rightly debited at that value to the revenue account - dismiss the appeal and answer the questions referred by the Tribunal in favour of the assessee and against the revenue