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2007 (7) TMI 428 - ITAT MUMBAI
Extract:
....... 1998 with effect from 1-4-1999. The present case relates to assessment year 1994-95 when the aforesaid provisions namely section 32(1)(ii) did not exist. Therefore, the decision in Techno Shares and Stocks Ltd. s case (supra) would not be applicable to the case under appeal. 14. In view of the foregoing, the appeal filed by the revenue is allowed.