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2004 (6) TMI 283 - ITAT DELHI-F
Extract:
........ CIT (1991) 100 CTR (SC) 267 (1992) 193 ITR 321 (SC). As such, the ground becomes academic since we have allowed exemption under s. 10(22) to the assessee. Following the decision of the Delhi High Court in the case of CIT vs. Lagan Kala Upvan, the claim of the assessee is allowed. 8. In the result, both the appeals of the Department are dismissed.