Meaning of “In the opinion of the Income-tax officer”

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Case Name : CIT Vs. Mcmillan & Co. Citation :[1985] 33 ITR 182 (SC) Court : Supreme Court Section : 145 Meaning : The words ‘in the opinion of the income-tax officer’ in the proviso to section 13 of the 1922 act, do not confer a mere discretionary power, but in their context impose a…

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