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2001 (1) TMI 13 - GUJARAT HIGH COURT
Extract:
....... of the opinion that the Tribunal was absolutely right when it directed the Assessing Officer to delete the addition made under the provisions of section 41(1) of the Act and, there fore, we answer the question in the affirmative, that is, against the Revenue and in favour of the assessee. The reference stands disposed of with no order as to costs.