Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1993 (2) TMI 96 - SCH - Income Tax
The Supreme Court allowed the appeals in favor of the Revenue based on the decision in Distributors (Baroda) P. Ltd. v. Union of India [1985] 155 ITR 120 and section 80AA of the Finance (No. 2) Act, 1980. The assessment years involved were 1970-71, 1971-72, and 1972-73.