Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1981 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (10) TMI 70 - ITAT CHANDIGARHExtract: .......en expenses of the arhties. In our view, this disallowance is rightly upheld. 12. Since we have held that the gifts are not cross gifts and are not of excessive amounts, we do not want to go into the other contentions raised on behalf of the assessee. 13. In the result, ITA No. 930 of 1976-77 is allowed and ITA No. 754 of 1977-78 is partly allowed.
|