Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1982 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1982 (6) TMI 119 - AT - Income TaxExtract: .......1. We find support for the above proposition from the authorities relied upon by the assessee and from the decision of the Hon rsquo ble Kerala High Court in Santha S.Shenoy and Ors. vs. Union of India (1982) 29 CTR (Ker) 127 (1982) 135 ITR 39 (Ker). 9. In the result, we confirm the order of the ld. CIT (Appeals) and reject the departmental appeal.
|