Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2003 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (6) TMI 185 - AT - Income TaxExtract: ....... as the amount represented by the cheque has not been encashed. The learned CIT(A) has rightly appreciated the same and deleted the addition. There is, therefore, no infirmity in the order of the learned CIT(A) on this point. It is accordingly upheld. 36. In the result, the appeal of the assessee stands allowed and that of the Revenue is dismissed.
|