Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1993 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (10) TMI 131 - AT - Income TaxExtract: ....... and irrespective, of the logic whether any profits can be derived from such payments of taxes, by virtue of the deeming provisions of section 44BB(1), shall be deemed to be profits and gains of the assessee. 5. We, therefore, uphold the order of the learned CIT (Appeals) for all the four years and dismiss all the four appeals filed by the revenue.
|