Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1977 (8) TMI 30 - CALCUTTA HIGH COURT
Extract:
.......ecision in the case of Lakshmi Insurance Co. (P.) Ltd. 1971 80 ITR 575 (Delhi), including the reasons given by their Lordships of the Delhi High Court in their aforesaid judgment. We accordingly answer the question in the affirmative and in favour of the assessee. We do not, however, propose to make any order as to costs. C. K. BANERJI J.--I agree.