Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1995 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (4) TMI 116 - AT - Income TaxExtract: .......hat we do not consider it necessary to notice the Bombay case of Protos Engineer Co. P. Ltd. because on facts that decision turned on the provisions of section 28(iv) of the Act. In the case before us, however, the provisions of section 41(1) are clearly applicable. 44. In the result, the assessee s appeal is partly allowed for statistical purposes
|