Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (1) TMI 149 - ITAT MADRAS-AExtract: ....... 14 (Guj) is in favour of the assessee. The fact in the case relied on by the Department namely that case reported in (1968) 67 ITR 428 (AP) is distinguishable. 7. Following the prior Tribunal s decision and relying on the Gujarat High Court decision we find this point in favour of the assessee. 8. In the result, the Department appeal is dismissed.
|