Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1996 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (8) TMI 562 - HC - Income TaxExtract: .......s not competent to reverse a finding without discussing the facts available and without giving reasons as to why the Tribunal came to a finding contrary to the finding arrived at by the Commissioner (Appeals). Following the decision in IT Reference 8 of 1995, we answer the question in the negative, in favour of the assessee and against the revenue.
|