Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1987 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1987 (1) TMI 195 - AT - Income TaxExtract: ....... we hold that neither s. 37 nor s. 40A can be invoked for disallowing any portion of the claim. As the relevant material was produced at the appropriate stage, we see no reason to set aside the order as was done in the case of ITA No. 1307/PN/1985 dt. 11th April, 1986. Accordingly, the income is reduced by Rs. 28,000. 9. Appeal is allowed as above.
|