Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2006 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (9) TMI 250 - AT - Income TaxExtract: .......pe of clause (l), thus, cannot be enlarged to such an extent so as to cover an employee within the term agent used in clause (l) of rule 6DD. Resultantly, we are not convinced with the arguments of Ld. A.R., hence reverse the finding of CIT(A) and the grounds raised in this regard by the revenue are allowed. 8. In the result, the appeal is allowed.
|