Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1981 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (11) TMI 94 - ITAT HYDERABADExtract: .......ee. However, since this factual aspect was not specifically raised before the ITO nor considered by him, in the interest of justice, we direct the ITO to examine and consider this contention with reference to the materials available on record and decide the claim on merits and in accordance with law. 9. In the result, the appeal is allowed in part.
|