1993 (2) TMI 53 - HC - Income Tax

Summary

The petitioner, a firm with seven partners, challenged the refusal of registration under section 185(1)(b) of the Income-tax Act, 1961, due to a transfer of an abkari license. The High Court allowed the petition, quashed the order, and directed reconsideration based on a recent decision overruling the earlier Tribunal decision. (Case: 1993 (2) TMI 53 - KERALA High Court)