Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1997 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (1) TMI 531 - AT - Income TaxExtract: .......on’ble High Court has to prevail over the circular of the Board. 10. For the reasons already discussed above, we hold that the CIT (Appeals) has erred in accepting the assessee’s claim for investment allowance. We, therefore, reverse the order of the CIT (Appeals) and restore that of the Assessing Officer. 11. The appeal stands allowed.
|