Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1980 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (6) TMI 60 - ITAT DELHI-CExtract: .......to s. 23(3)(b) seems to have been made before the AAC only to justify the reasonableness of the SOP income of Rs. 6,000 declared by the assessee. We are therefore, unable to interfere with the order of the AAC directing the ITO to accept the income for SOP at Rs. 6,000 instead of Rs. 22,360 computed by him. 9. In the result, the appeal is dismissed
|