Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 903 - AT - Income TaxExtract: .......otherwise, the same will be allowed in the year of payment itself. Even in case of Ashima Syntex Ltd. (supra) the Special Bench of ITAT has laid down similar criteria. Accordingly the matter is restored back to the file of the Assessing Officer to be decided in accordance with our above observations. 25. In the result, the appeal is partly allowed.
|