Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2008 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (1) TMI 653 - ITAT DELHIExtract: ....... 36(2) of the Act. 15. In view of the above facts we are of the considered view that Ld. CIT(A) was not justified in holding that assessee was eligible for deduction under section 36(1)(vii) of the Act. We, therefore, set aside the order of Ld. CIT(A) and restore the order of Assessing Officer. 16. In the result, appeal filed by revenue is allowed.
|