Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2005 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (2) TMI 764 - AT - Income TaxExtract: .......ppellate authority by following the judgment of the Supreme Court has rightly treated the balance amount Rs. 17,79,919 as capital receipt. Therefore, we do not find any infirmity in the order of the lower authority. Accordingly we confirm the same. 28. In the result, I.T.A. No. 2704(Mds)/96 is partly allowed and I.T.A. No. 51 (Mds)/97 is dismissed.
|