Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2003 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (9) TMI 321 - AT - Income TaxExtract: .......haiah and Co. vs. CIT (1980) 16 CTR (SC) 189 (1980) 123 ITR 457 (SC). So, in view of the above findings, there is no force in the submissions of the learned Departmental Representative and the Revenue has to fail in this ground also. 17. As a result, we delete the additions and allow the appeal of the assessee and dismiss the appeal of the Revenue.
|