Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1988 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1988 (7) TMI 83 - ITAT AHMEDABAD-AExtract: .......us year on or before the due date as defined in the Explanation below cl.(va) of sub-s. (1) of s. 36 . It is apparent that the difficulty faced by the assessee was appreciated by the legislature leading to the aforesaid amendment. This significantly has also been referred to by the Hon ble High Court. 23. In the result the appeal is partly allowed.
|