Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2006 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (6) TMI 471 - MADRAS HIGH COURTExtract: .......er is not empowered to revise the assessment by recomputing the income, in the light of amendment to section 80 HHC of the Income-tax Act by the Finance Act, 1999 with retrospective effect from 1992. Accordingly, we dismiss both the revisions answering the questions of law referred to above against the State and in favour of the assessee. No costs.
|