Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1999 (6) TMI 458 - AT - Income Tax
Extract:
.......igure but also reduce the incomes other than those specified in this section. On the other hand, the provisions of section 80AB, as mentioned by my learned Brother, clearly preclude an interpretation that assumes such open-ended liberality on the part of the Legislature. In this view of the matter, I agree with the conclusion of my learned brother.