Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2002 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (6) TMI 166 - ITAT DELHI-EExtract: .......d. Since the assessee has filed a copy of letter of M/s Hari Ram Oil Co. to M/s Devi Chand and Co. stating that they do not accept cheque the case was covered under r. 6DD and hence the disallowance sustained by the CIT(A) was not justified and on the facts and circumstances of the case, the same is deleted. 7. In the result, the appeal is allowed.
|