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2004 (1) TMI 630 - ITAT MUMBAI
Extract:
.......n our view, the interpretation which is more favourable to the assessee should be adopted. There is no dispute that the petty income is below taxable limit and is further exempt under section 80L. The additions made for the assessment years 1993-94, 1994-95 and 1996-97 are accordingly deleted. 23. In the result, both the appeals are partly allowed.