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2007 (2) TMI 250 - ITAT DELHI-H
Extract:
.......nsel for the assessee to the contrary is not accepted. 23. In the result, the appeal filed by the assessee is allowed and the penalty relating to the claim of depreciation is cancelled and the appeal filed by the Department against the cancellation. of the penalty levied with reference to the claim for deduction under s. 80M is dismissed. No costs.