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2006 (9) TMI 136 - DELHI HIGH COURT
Extract:
.......cerned, the decision cited by learned counsel for the Revenue is clearly distinguishable. We find that there was full disclosure of all relevant material. It cannot be said that the conduct of the assessee attracted the provision of section 271(1)(c) of the Act. In our opinion, no substantial question of law arises for our consideration. Dismissed.