2006 (12) TMI 76

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..... . This appeal has been filed against the impugned judgment dated July 23, 2004 of the Punjab and Haryana High Court in ITA Nos. 8-9 of 2003. 3. Heard learned counsel for the parties and perused the record. 4. The appellant-assessee is a company engaged in the business of civil construction.  It claimed for deduction under Section 32AB of the Income Tax Act, 1961, which was raised as an addi .....

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..... laiming the deduction or not required examination into facts which were not on record.  Even before the Tribunal the assessee had not placed any material to show how the assessee is entitled to such deduction.  Hence the Tribunal rejected the assessee's claim.  By the impugned judgment the High Court has agreed with the view of the Tribunal. 5. We have also carefully considered the .....

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