2000 (8) TMI 238 - ITAT AHMEDABAD-C

Extract:
.......e Assessing Officer to include Insurance claim for working out profits of the business under Explanation (baa). The exclusion of dividend would however be upheld by us. 9.4 In the result the appeal filed by the assessee for assessment year 1995-96 is partly allowed as above. 0 to 18 These paras are not reproduced here as they involves minor issues.