Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1992 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (8) TMI 130 - AT - Income TaxExtract: .......this effect and on going through the decision we find that the contention raised is correct. Besides considering the language of the section it is quite clear to our mind that provisions of section 183(b) of the Act would have no application in the case where loss is determined in the assessment of the firm. 5. In the result the appeal is dismissed
|