Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1991 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (4) TMI 192 - AT - Income TaxExtract: .......es, the Commissioner has not made out a case for taxing the amount received by Leo Enterprises as the income of the assessee and hence the order of assessment could not be regarded as erroneous with reference to any such omission to tax that amount. We have, therefore, no hesitation in cancelling the order of the Commissioner. The appeal is allowed
|