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1974 (11) TMI 33 - GUJARAT HIGH COURT
Extract:
.......ng on the, income from property, there is no question about the constitutional validity of the provisions contained in sections 22 and 23 of the Income-tax Act, 1961. The third and fourth contentions of the learned Advocate-General must, therefore, fail. The result is that these petitions are dismissed with costs. Rule is discharged in each matter.