Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1978 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1978 (12) TMI 60 - ITAT CUTTACKExtract: .......ses. Otherwise, he would be justified in treating this expenditure as capital expenditure. For this purpose, we set aside the reassessment of the ITO and direct him to do the assessment afresh in accordance with law after giving a reasonable opportunity of being heard. 6. In the result, the appeal may be treated as allowed for statistical purposes.
|