Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1981 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (4) TMI 117 - AT - Income TaxExtract: ....... grounds as we have detailed above. 22. We find no merit in the additions make on the value of the unit trust and national savings certificates. On the face of the certificates, it is clear they were not acquired this year. So they have to be excluded. 23. In the result, the Departmental appeal is dismissed and the assessee s appeal partly allowed.
|