Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1973 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (11) TMI 36 - MADRAS HIGH COURTExtract: .......e, there is no need for discussing section 64(iii) separately. Our opinion expressed above covers the question both in regard to section 16(3)(a)(iv) of the Indian Income-tax Act, 1922, and section 64(iii) of the Income-tax Act, 1961. We, accordingly answer the reference in the affirmative and against the assessee with costs. Counsel s fee Rs. 250.
|