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1998 (9) TMI 603 - ITAT MUMBAI
Extract:
.......see, one cannot travel beyond the four corners of law. I therefore agree with the learned Accountant Member that relief under section 154 is not warranted with regard to donation of Rs. 1,00,000 and that the Commissioner of Income tax (Appeals) was right in upholding the order of the Assessing Officer in rejecting the application under section 154.