Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1985 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1985 (1) TMI 127 - ITAT DELHI-DExtract: ....... both the assessment years involved in theses Appeals is the amount paid by the Government of India to the assessee-Appellant in the relevant accounting period and (ii) The grossing up on the facts and in the circumstances of the case has to be to the extent of 20 per cent i.e., as per section 115A and as held by the learned Commissioner (Appeals).
|