Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1981 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (6) TMI 59 - ITAT DELHI-BExtract: .......e was not proved to be the owner. If she was doing smuggling business she was entitled to deduction. However, we have already held that she not having been proved to be the owner, the value thereof cannot be assessed in her hands. The order of the Commr. (Appeals) is, therefore, set aside and the addition made is deleted. 10. The appeal is allowed.
|