Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1988 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1988 (9) TMI 75 - AT - Income TaxExtract: .......32(1)(ii) read with Rule 5(1) along with the proviso thereto. The learned CIT(A), in our view, was, therefore, perfectly justified in accepting assessee s claim in that behalf in toto. We, therefore, confirm his order and dismiss the grounds raised in respect of this point. 13 to 15. These paras are not reproduced here as they involve minor issues.
|