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1996 (9) TMI 53 - MADHYA PRADESH HIGH COURT
Extract:
.......cuna in the provision for which we cannot supply the omission and put the provision in a proper form so that this kind of loophole may not be left. This view has been taken in the case of CIT v. Aloo Supply Co. 1980 121 ITR 680 (Orissa) and 1983 143 ITR (St.) 67. Hence, we answer the above question against the Revenue and in favour of the assessee.