Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1991 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (2) TMI 83 - ALLAHABAD HIGH COURTExtract: .......ions which on perusal, we find, turned on their own facts. The nearest case is the one in Addl. CIT v. Rattan Chand Kapoor 1984 149 ITR 1 (Delhi). It was a case where the assessee was following a hybrid system of accounting. The question referred is, accordingly , answered in the affirmative, i.e., in favour of the Revenue and against the assessee.
|