Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2004 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (8) TMI 646 - ITAT MUMBAIExtract: .......ribution in the year under consideration within the same accounting year. As such, the claim under section 80M of the Act is allowable. However, we have decided ground No. 1 in favour of the assessee. As such, the gross total income will be nil. There fore, this issue has become infructuous. In the result, the appeal of the assessee stands allowed.
|