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2004 (9) TMI 573 - AT - Income Tax
Extract:
.......s of the assessee constituted a capital receipt. The Assessing Officer erred in assessing it under the head Income from other sources . We, therefore, uphold the deletion of the addition as made by the Assessing Officer by the impugned order of the learned CIT(A), though for different reasons. 47. In the result, revenue rsquo s appeal is dismissed.