Home Case Index All Cases Wealth-tax Wealth-tax + AT Wealth-tax - 1976 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1976 (8) TMI 89 - ITAT PATNA-BExtract: .......t this stage. Moreover, the ground relating to exemption under s. 5(1)(iv) of the said Act does not arise out of the order of the AAC and so we cannot allow the assessee to raise this ground at the Tribunal stage. We, therefore, reject this ground of the assessee in the asst. yr. 1972-73. 12. In the result, all the four appeals are allowed in part.
|