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2005 (6) TMI 220 - ITAT CHANDIGARH-B
Extract:
.......-94 was not claimed by the assessee does not extend the period of deduction under section 35AB to more than six years. Therefore, the disallowance of Rs. 33,333 out of the technical know-how fee claimed under section 35AB of the Income-tax Act, 1961 in the year under appeal is upheld. 14. In the result, the appeal of the assessee is partly allowed.