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2003 (7) TMI 279 - AT - Income Tax
Extract:
.......inding of the CIT(A) has been reversed by the Tribunal. We, therefore, hold that the CIT(A) has correctly appreciated the facts in deleting the addition. While upholding his findings, we dismiss the ground of appeal raised by the Revenue. 59. In the net result, the appeal filed by the assessee is partly allowed and that of the Revenue is dismissed.