Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2005 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (11) TMI 223 - AT - Income TaxExtract: .......he AO for lower deduction of tax or the issuance of certificate by the AO. The AO s certificate cannot operate as bar for deduction of tax and that certificate cannot be operated retrospectively. In view of these facts, we have no hesitation in upholding the orders of the lower authorities. 7. In the result, the appeal of the assessee is dismissed.
|