Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1996 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (3) TMI 162 - AT - Income TaxExtract: ....... the worker who opted for Voluntary Separation Scheme, assessee acted honestly and fairly and there was no mala fide on the part of the assessee. Accordingly, in our opinion, the case of the assessee falls beyond the ken of section 201. We direct the Assessing Officer to delete the additions. 26. In the result, appeals of the assessee stand allowed
|