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2004 (5) TMI 39 - HC - Income TaxQuestions proposed at the instance of the Revenue relate to certain additions/deletions made by the Assessing Officer and later deleted by the CIT (Appeals) and finally upheld in favour of the assessee by the Tribunal in second appeal filed by the parties (Revenue). Yet another question is in regard to giving benefit to the assessee under section 43B and in relation to addition/deletion made under section 40A(3) read with rule 6DD(j) of the Income-tax Rules - We are of the view that no referable question of law arises on the questions proposed by the Revenue on any of the claims made by the assessee as they are all based on questions of facts and must rest at the level of the Tribunal
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