Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1991 (3) TMI 219 - ITAT MADRAS-B
Extract:
....... (1961) 41 ITR 375 (Mad) and came t a conclusion that on the doctrine of merger simplicity the Madras High Court never subscribed to the full merger view. In the circumstances, therefore, we see no force in this contention of Shri Krishnan. 21. We, therefore, decline to interfere in the matter. 22. In the result, the assessee s appeal is dismissed.