Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1974 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1974 (10) TMI 10 - HC - Income TaxExtract: ....... the Calcutta High Court under section 43(5) of the Income-tax Act, 1961, in the case of B. R. Kushalraj v. I. T. Commissioner 1974 96 ITR 401 (Mys). In the aforesaid view of the matter the question referred to this court must be answered in the affirmative and in favour of the assessee. Each party will pay and bear its own costs. PYNE J.--I agree.
|