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2005 (9) TMI 516 - ITAT MUMBAI
Extract:
....... appears to be fair and logical. The ld. CIT(A) has already directed the Assessing Officer to adopt the correct figure of gross total income while computing the profits and gains. We see no reason to interfere with the finding of the ld. CIT(A) on this issue and, therefore, the same is confirmed. 19. In the result, the appeal stands partly allowed.