Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1983 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (1) TMI 125 - AT - Income TaxExtract: .......n the basis of which the Tribunal had given relief to the American Consulting Corporation was not available to the assessee in the present case. The grossing up appears to us to be entirely justified and, accordingly, we uphold the order of the learned Commissioner (Appeals) on this point. 9. In the result, the assessee s appeal is hereby rejected.
|