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2004 (4) TMI 596 - AT - Income Tax
Extract:
.......iso to section 80HHC(3). This point of view is well supported by the Special Bench decision of Delhi Bench in the case of Lalsons Enterprises (supra). On this count also, the order under section 263 is not correct. 20. In the light of abovementioned factual and legal positions, we quash the impugned order and allow the appeal filed by the assessee.