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2013 (1) TMI 1060 - GUJARAT HIGH COURTExtract: ....... CIT(Appeals) and the Tribunal when concurrently held and based its decisions on the plethora of evidence produced by the assessee, respondent revenue has not been able to point out to us as to how there arose any perversity or illegality in the orders. 6. We find no further merits in the issue. Without further elaboration, Tax Appeal is dismissed.
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