Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2005 (10) TMI 434 - ITAT MUMBAI
Extract:
.......cts Ltd. 1973 88 ITR 1 92. However, in the instant case, we have seen the facts and found that there are nearer to the cases, which are in favour of assessee. Therefore, in view of these facts and circumstances and in view of the detailed reasoning given by the Learned CIT (Appeals), we confirm his order. 17. In the result, the appeal is dismissed.