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1995 (9) TMI 37 - HC - Income Tax
Extract:
.......tion 80J(6A), the Commissioner of Income-tax ought to have afforded an opportunity to the assessee to furnish that proof and then examined the admissibility of the claim in the light of the proof furnished. As a result of the aforesaid discussion we answer question No. 1 also in the negative, i.e., in favour of the assessee and against the Revenue.