1981 (10) TMI 72 - AT - Income Tax

Summary

The appeal was against the order of the AAC for the assessment year 1977-78. The ITO made an addition of Rs. 20,000 which was reduced to Rs. 10,000 by the AAC. The ITAT Chandigarh found the addition sustained by the AAC unjustified and deleted the balance addition of Rs. 10,000. Appeal allowed.