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1996 (6) TMI 106 - AT - Income Tax
Extract:
.......in section 80-I of the Income-tax Act, 1961. The appellant-company is, therefore, clearly entitled to grant of deduction under section 80-I of the Income-tax Act, 1961. The Assessing Officer is accordingly directed to grant deduction under section 80-I of the IT Act, 1961 to the appellant-company. 31. In the result, the assessee s appeal is allowed