Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1998 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (7) TMI 111 - AT - Income TaxExtract: .......artmental authorities were not justified in making the disputed addition because even if the assessee did incur some additional expenditure in the cost of construction, the equivalent debit in the P and L a/c will neutralise each other and no addition could be made. Accordingly the appeal filed by the assessee is allowed. 13. The appeal is allowed.
|