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2002 (1) TMI 270 - ITAT HYDERABAD-A
Extract:
.......) is set aside and the assessment is restored. 18. In the light of the above findings in the context of the appeal of the Revenue, the cross-objections of the assessee do not warrant separate consideration. They are accordingly rejected as infructuous. 19. In the result, Revenue s appeal is allowed and the assessee s cross objections are dismissed.