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1976 (10) TMI 156 - RAJASTHAN HIGH COURTExtract: .......s cot, in our opinion, give rise to a question of law because the answer to the question is self evident, vide Commissioner of Income tax Punjab, Himachal Pradesh, Jammu & Kashmir and Simla v. Chander Bhan Harbhajan Lal 1966 60ITR188(SC) . 7. These applications under Section 15(3A) of the Rajas than Sales Tax Act, 1954, are therefore, rejected.
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