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N: Companies (Incorporation) Amendment Rules, 2021

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2006 (11) TMI 236 - ITAT CHANDIGARH-A - Income Tax

Extract:
.......nd there is no infirmity in his order to the extent indicated above. We accordingly uphold his order for asst. yr. 2000-01. 31. As indicated earlier, our decision for asst. yr. 2000-01 shall apply mutatis mutandis to the appeal for asst. yr. 2001-02 as well. 32. In the result, the appeals of the assessee for both the assessment years are dismissed.

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