Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1961 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1961 (12) TMI 106 - ALLAHABAD HIGH COURTExtract: .......he position was the same as if the payment had been made directly by the petitioner to the Pioneer Consolidated Company. Upon this view it seems to me that the requirements of section 18(3B) regarding actual payment were complied with. It follows that there is no force in this petition and it is accordingly dismissed with costs. Petition dismissed.
|