https://www.taxtmi.com/caselaws?id=26250 Sub-rule (3) of rule 19A of the Income-tax Rules, 1962 was held not to conflict with section 80J of the Income-tax Act, 1961, because the issue was governed by the Supreme Court's ruling in Lohia Machines Ltd. The subordinate rule could not prevail over the parent statutory provision, and the first question was answered in the negative in favour of the Revenue. The second question, being only consequential, did not arise. en-us Tue, 08 Oct 1985 00:00:00 +0530 Wed, 03 Feb 2010 16:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26250 Sub-rule (3) of rule 19A of the Income-tax Rules, 1962 was held not to conflict with section 80J of the Income-tax Act, 1961, because the issue was governed by the Supreme Court's ruling in Lohia Machines Ltd. The subordinate rule could not prevail over the parent statutory provision, and the first question was answered in the negative in favour of the Revenue. The second question, being only consequential, did not arise. Case-Laws Income Tax Tue, 08 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26250