Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1981 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (2) TMI 115 - ITAT CALCUTTA-EExtract: ....... s. 37(2B) of the Act. This view of ours finds support from the recent decision of the Supreme Court in SLP No. 3781 of 1978 dt. 13th Oct., 1979. We accordingly hold that the disallowances upheld by the assessee under this head in each of the years under consideration merit deletion. 6. In the result, the appeals by the assessee are partly allowed.
|