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1995 (11) TMI 129 - ITAT DELHI-A
Extract:
.......that the interest amount of Rs. 3,61,684 has to be capitalised under Explanation 8 to section 43(1). 8. Ground Nos. 2 and 3 in the grounds of appeal were not pressed at the time of hearing. To the said effect, the assessee s counsel has signed in the grounds of appeal. They are, accordingly, dismissed. 9. In the result, the appeal is partly allowed