Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1993 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (5) TMI 67 - ITAT JAIPURExtract: .......plicable to the facts and circumstances of this case nor is it a case where two reasonable interpretations of the provisions of sub-section (4) of section 80HHA are possible. Hence, following our own decision in the case of the assessee for earlier years, we uphold the decisions of the authorities below. 5. Appeal filed by the assessee is dismissed
|