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1981 (1) TMI 162 - ITAT MADRAS-DExtract: .......r. No tax avoidance could have been intended under these circumstances. Hence, in any view, we find that there is no case for the addition. It is, accordingly, deleted. Since the wealth goes below taxable limit after the deletion, the assessment is annulled. 5. In the result, the appeal is allowed in the manner indicated in the preceding paragraph.
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