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1999 (4) TMI 119 - ITAT DELHI-E
Extract:
.......ion 80CCA(2)(a) are specific and there was no lacuna in it as this section provides the definition of income as well as chargeability of the same for income tax and thus, authorities below were justified in charging the tax on the amount of withdrawal made by the assessee in these two years. 32. Both the appeals are without substance and dismissed.