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2004 (1) TMI 11 - DELHI HIGH COURTBenefits u/s 11 - Under rule 17, a person is required to file Form No. 10 giving specific details for accumulation. Revenue contends that mere listing of the manifold objects of the trusts would not suffice. Each purpose of accumulation and the amount set apart therefor must be specified before the benefit u/s 11 could be claimed – Assessee’s request for accumulation has been accepted in the preceding and succeeding assessment years and this is the solitary year in which the claims came to be rejected. Further, the objects for accumulation set out in Form No. 10 in the preceding assessment years, in the succeeding assessment years and in the year under appeal were absolutely identical - Thus, in order to maintain consistency, in our view, we are not required to entertain this revenue’s appeal and accordingly the same is dismissed
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