"12 August 1975" Archive

Circular No. 174-Income Tax dated 12-8-1975

Circular No. 174-Income Tax (12/08/1975)

Circular : No. 174-Income Tax In this connection the decision of the Income-tax Appellate Tribunal, Chandigarh Bench in the case of Lalchand Bhalla v. ITO [IT Appeal No. 400 of 1973-74, dated 30-11-1974] may be referred to where the Appellate Tribunal has discussed the applicability and scope of sub-section (1) of section 64. An extract ...

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