Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1981 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (12) TMI 58 - ITAT CHANDIGARHExtract: .......Andhra Pradesh High Court judgment in D. R. Sunder Raj v. CIT 1980 123 ITR 471 but I find that the case law is not applicable to the issue before me because that was on the interpretation of section 23(2) and not section 23(1). I set aside the orders of the authorities below on this point and direct that necessary relief be allowed to the assessee.
|