Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1997 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (7) TMI 696 - KERALA HIGH COURTExtract: .......ew has been reiterated by the Supreme Court in J. P. Jani, ITO & Anr. vs. Induprased Devshanker Bhatt 1969 72 ITR 595(SC) 5. We, therefore, answer the first question in the negative against the Revenue and in favour of the assessee. In the facts of the present case the second question is irrelevant and, therefore, we decline to answer the same.
|