Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1990 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1990 (3) TMI 116 - ITAT DELHI-DExtract: .......business of construction is not contained in sec. 80-I, but having regard to the fact that the Tribunal Decisions have held that building is an article or thing, the absence of the words the business of construction , in our opinion would not make any material difference. 5 to 7. These paragraphs are not reproduced here as they involve minor issues
|