Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2005 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (11) TMI 380 - AT - Income TaxExtract: .......es laid down above are clearly applicable and consequently the deduction claimed by the assessee deserves to be allowed. We therefore hold that the disallowance made by the revenue authorities cannot be sustained and the same is directed to the allowed. The appeal by the assessee is allowed. 13. In the result, the appeal by the assessee is allowed.
|