https://www.taxtmi.com/caselaws?id=24864 The High Court of Patna ruled in favor of the Revenue over the assessees, aligning with prior judgments. No costs were awarded, and the order was forwarded to the Assistant Registrar of the relevant Income-tax Appellate Tribunal under section 260 of the Income-tax Act, 1961. en-us Thu, 06 Nov 1986 00:00:00 +0530 Fri, 22 Jan 2010 18:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24864 The High Court of Patna ruled in favor of the Revenue over the assessees, aligning with prior judgments. No costs were awarded, and the order was forwarded to the Assistant Registrar of the relevant Income-tax Appellate Tribunal under section 260 of the Income-tax Act, 1961. Case-Laws Income Tax Thu, 06 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24864