1982 (12) TMI 79 - AT - Income Tax

Summary

The appeal is by the assessee, an individual for the assessment year 1978-79. The issues are: Addition of Rs. 13,000 for house-hold expenses, Addition of Rs. 12,000 for travelling conveyance and stamp duty, and Charging of interest under section 217 of the IT Act, 1961. The Tribunal ruled in favor of the assessee on all three issues.