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2004 (7) TMI 276 - ITAT AHMEDABAD-C
Extract:
.......IT (2000) 113 Taxman 74 (Cal)(Mag). Respectfully following the aforesaid decisions of the Tribunal on the issue, we uphold the deletion of surcharge by the CIT(A) and dismiss this ground of the Revenue. The appeal of the Revenue is dismissed. 45. In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed.