Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1997 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (6) TMI 365 - AT - Income TaxExtract: .......le is respect of the assessee engaged in the business of manufacture. Since we have held that the assessee is not engaged in the business of manufacture, the decision of the CIT(Appeals) is bound to be reversed. We, accordingly, set aside his order and restore that of the Assessing Officer. 21. In the result, the appeals of the revenue are allowed.
|