Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1994 (2) TMI 269 - AT - Income Tax
Extract:
....... it was immaterial as to who ultimately benefited from the litigation. We agree with the aforesaid view taken by the Commissioner of Income-tax (Appeals) and decline to interfere with his orders. The relevant ground in the Revenue s appeal is rejected. In the result, the assessee s appeal is partly allowed, whereas that of the Revenue is dismissed.