Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1997 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (9) TMI 141 - AT - Income TaxExtract: .......ance rightly. This view is supported by the decision of the Hon ble Supreme Court in the case of CIT vs. Patel Bros. and Co. Ltd. and Ors. (1995) 126 CTR (SC) 32 (1995) 215 ITR 165 (SC). In this view of the matter we vacate the order of the first appellate authority and restore that of the AO. 24. In the result the Revenue appeal is partly allowed.
|