Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1993 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (6) TMI 110 - AT - Income TaxExtract: .......it ceased to be subsidiary of the assessee-company are some of the facts on the basis of which it can very well be said that the case of the assessee falls within the ambit of the ratio laid down by the apex court in the case of McDowell and Co. Ltd. We therefore uphold the impugned order. 15. In the result, appeal of the assessee stands dismissed.
|