Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1991 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (8) TMI 143 - AT - Income TaxExtract: ....... value of the property in question as per the Dcpartmental Valuation Officer and the amounts for which credit has been given by the aforesaid company, provisions of section 52(2), in our opinion, cannot be invoked. We hold accordingly. This submission of the learned Counsel for the assessees also succeeds. 12. In the result, the appeals are allowed
|