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1999 (9) TMI 118 - ITAT CHANDIGARH
Extract:
.......new sustained by the Tribunal. Further the AO has to allow relief of the assessee in terms of provisions of s. 158BB(1)(b), if any, admissible to the assessee. Accordingly the AO is directed to allow appropriate relief to the assessee in the light of the provisions of cls. (a) and (b) of s. 158BB(1). 14. In the result the appeal is allowed in part.