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2013 (12) TMI 656 - AT - Income TaxDeduction u/s 80P – Held that:- Following the assessee’s own case for the A.Y. 2004-05 – Although the assessee has furnished separate details of trading done with the members of society and with non-member public under the instruction and direction of the Government - A reliable bifurcation of sales activity cannot be made as the sales counter for member as well as non-member was same – The assessee produced material for assessment year 2004-05 but there is no such material produced by the assessee during this year before the assessing officer - The appeal is restored for fresh judgement.
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