Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1971 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1971 (8) TMI 70 - HC - Income TaxWhether assessee was entitled to the rebate contemplated u/s 87(1)(a) in respect of the sum being the insurance premium on the policy of the life of the assessee's husband paid not by the assessee but by the assessee's husband - in the context of section 87(1)(a), the words " the assessee " can only mean the person who is bound to file the return of the income and who is actually assessed to tax by the Income-tax Officer, namely, the wife, here – question is answered in negative
|