Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1973 (2) TMI 6 - SC - Income Tax
Whether Tribunal was right in holding that the assessee, having not been assessed to super-tax for the assessment year 1958-59, the unabsorbed reduction in rebate under clause (i)(a) of the second proviso to Paragraph D of Part II of the First Schedule to the Finance Act, 1957, could not be set off against the rebate available to the assessee under the Finance Act, 1059, and that accordingly the Income-tax Officer was not justified in reducing the rebate available to the assessee