Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2004 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (6) TMI 585 - AT - Income TaxExtract: .......was decided in favour of the private limited company, i.e., the assessee, following the decision in the case of Steller Investment Ltd. (supra). We, therefore, following the aforesaid decisions of the Supreme Court and the Gauhati High Court decide the issue in favour of the assessee and against the revenue. 4. In the result, the appeal is allowed.
|