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2002 (9) TMI 274 - AT - Income Tax
Extract:
.......d is identical with that of the case of PPS, and so we follow our decision rendered above in ground No. 10 in the case of PPS and accordingly, we find no fault with the impugned order of AO in making this addition, and so we decline to interfere with the same. 85. In the result ITSSA No. 3/Jp/97 of assessee RK is allowed in part as indicated above.