Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1997 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (2) TMI 48 - MADRAS HIGH COURTExtract: ....... Tribunal is in direct contrast with the above decisions of this court as well as the decision of the Supreme Court, we are unable to subscribe to the view of the Appellate Tribunal on the basis of the alleged intention of Parliament. Therefore, we answer the question of law referred to us, in the negative and in favour of the Department. No costs.
|