Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1996 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (3) TMI 64 - HC - Income TaxExtract: .......case. Therefore, we would reframe the question as under Whether, on the facts and circumstances of the case, the Tribunal was correct in holding that the assessee is not entitled to amortisation under section 35D(1) of the Income-tax Act, 1961 ? For the foregoing reasons, we answer the question in the affirmative and against the assessee. No costs.
|