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2001 (4) TMI 203 - ITAT PUNE
Extract:
.......case also proceeded on the assumption that such provisions were towards liability. Hence this decision also does not touch the issue considered by us. 10. In view of the above discussion, the issue before us is decided in favour of the assessee, The order of the CIT(A) is therefore, upheld. 11. In the result, the appeal of the Revenue is dismissed.