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2001 (9) TMI 233 - ITAT BOMBAY-G
Extract:
.......operties. Keeping in mind the avowed object behind the insertion of section 54F and considering the fact that the assessee was not at fault in not depositing the amount before 31-8-1995, we hold that the deposit made on 1-9-1995 satisfies the condition laid down in section 54F of the Act. 25. In the result, appeal of the assessee is partly allowed.