Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 750 - AT - Income TaxExtract: .......with by the ld. CIT(A) in an elaborate manner, in so far as, share application money cannot be treated as deposit for invoking the provision of section 269SS of the IT Act. In this view of the matter we dismiss the appeal filed by the revenue. 5. In the result the appeal of the revenue is dismissed. Order pronounced in the open court on 18.04.2013.
|