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2010 (4) TMI 1100 - AT - Income Tax
Extract:
.......raised in terms of the residuary ground in the appeal of the assessee or in terms of ground no. 6 in the appeal of the Revenue, both these grounds are dismissed. 36. In the result, appeal of the Revenue is partly allowed,but for statistical purposes while that of the assessee is partly allowed. Order pronounced in the open court today on 9 -04-2010