Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1997 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (10) TMI 104 - AT - Income TaxExtract: .......R (Raj) 77 (1995) 213 ITR 721 (Raj) and CIT vs. Vishnu Oil and Dal Mills (1996) 132 CTR (Raj) 132 (1996) 218 ITR 71 (Raj). Respectfully following the said decision we direct that the assessee be granted deduction under s. 80HH and 80-I after setting off of earlier years rsquo losses. 7. In the result, the appeal of the Department is partly allowed.
|