Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (7) TMI 5 - BOMBAY HIGH COURTExtract: ....... Court was not brought to the attention of the Calcutta High Court, nor did the Department claim the advantage of Explanation 1 to section 17A of the Act. It is, therefore, obvious that the decision of the Calcutta High Court can have no application to the facts of the present case. Accordingly, the petition fails and rule is discharged with costs.
|