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1994 (6) TMI 46 - ITAT DELHI-D
Extract:
.......cer in making the impugned addition. Therefore, we are clearly of the view that no case is made out by the Revenue even for addition under s. 69. 5.14 We, therefore, on a careful analysis of all relevant facts and circumstances, delete the addition made by assessing the order impugned. 6. In the result, the appeal of the assessee is allowed hereby.