Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1996 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (8) TMI 148 - AT - Income TaxExtract: .......he assessee s claim of deduction under section 32AB is not justified. We, accordingly, set aside the orders of the revenue authorities and direct the Assessing Officer to consider the assessee s claim provided he is satisfied that the conditions prescribed under sub-section (1) of section 32AB are fulfilled. 13. In the result, the appeal is allowed
|