Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1982 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1982 (11) TMI 88 - ITAT MADRAS-BExtract: .......e also shares the benefit or comfort and happiness. We do not also propose to reinforce our conclusion by illustrations of like expenditure---CGT v. Basant Kumar Aditya Vikram Birla 1982 137 ITR 72 (Cal.) which neither under law nor under commonsense will amount to gift either direct or deemed under any law. 3. The departmental appeal is dismissed.
|