Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2004 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (4) TMI 273 - AT - Income TaxExtract: .......to these appellate proceedings before the Tribunal despite a direct and explicit Circular on the point issued by the Board, we are of the view that it is a fit case to award cost to the assessee by exercising the discretion under section 254(2B) which we quantify in a sum of Rs. 1,000. 9. In the result, the appeal filed by the Revenue is dismissed.
|