Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1998 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (12) TMI 101 - AT - Income TaxExtract: .......ove facts and circumstances and the decisions of Hon ble Supreme Court as well as of the Tribunal, we are unable to agree with the interpretation derived by the assessee s counsel which, in our opinion, leads to injustice and absurdity. Assessee s plea is dismissed. 29. In the result, we uphold the levy of penalty and dismiss the assessee s appeal.
|