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1999 (9) TMI 112 - ITAT AHMEDABAD-C
Extract:
.......the present case is not covered by the provision of s. 35AB as rightly held by the Tribunal, Calcutta Bench. Therefore, considering the entire circumstances of the case, we are of the view that s. 35AB has no application in the present case and the assessee is entitled to deduction under s. 37(1) of the Act. 9. In the result, the appeal is allowed.