Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2001 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (11) TMI 64 - HC - Income TaxExtract: .......aced on the provision by the Commissioner of Income-tax (Appeals) and in proceeding to permit deduction of an additional sum not covered by a reserve in terms of the further proviso to section 80HHC(1) of the Act. For the reasons stated above, we answer the questions referred to us in this revision in favour of the Revenue and against the assessee.
|