Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1983 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (10) TMI 155 - ITAT PUNEExtract: .......hat the assessees case was saved by the exceptions provided u/s 6DD and further that the ITO was bound by the relevant circular of the board bearing No. 220 dt. 31st May 1977 in terms of which also the assessee would be exonerated from the mischief of s. 40A (3). 3. In the result, we confirm the order of the AAC and dismiss the departmental appeal.
|