Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1992 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (4) TMI 70 - ITAT CALCUTTA-EExtract: .......f the Act and not at the maximum marginal rate under section 164(1). The orders of the CIT passed under section 263 of the Act for the assessment years 1981-82 and 1982-83 are set aside and the assessments restored for these years. The order of the CIT(A) passed for the assessment year 1983-84 is reversed. 15. In the result, the appeals are allowed
|