Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2010 (9) TMI 1237 - ITAT NEW DELHI
Extract:
.......its was effected on 24.6.2002. Therefore, in our considered view, the authorities below were not justified in invoking the provisions of section 94(7) of the Act and we set aside the order of authorities below on this issue. 12. In the result, the appeal of the assessee is allowed. Order pronounced in open court on this 10th day of September, 2010.