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1999 (5) TMI 56 - ITAT CALCUTTA-A
Extract:
....... payment, during the previous year or at any time before the expiry of the time for furnishing the return. We, therefore, do not find any infirmity in the order of the CIT(A). Needless to observe that the assessee is not entitled to claim the same amount in any subsequent year. 22. In the result, the appeals filed by the Revenue are partly allowed.