2007 (11) TMI 648

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..... 0th June, 2006 passed by the Income Tax Appellate Tribunal, Delhi Bench 'C', Delhi ( Tribunal ) in ITA No. 2327/Del/2001 relevant for the Assessment Year 1996-97and in ITA No.1851/Del/2002 relevant for the Assessment Year 1997-98. The Assessee had claimed the deduction of ₹ 12 lakhs on account of fees paid to the Registrar of Companies for increase in the authorised share capital .....

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..... application of wrong law by the Assessee. In view of the concurrent findings of the CIT(A) as well as of the Tribunal, we do not think that any substantial question of law arises for our consideration. It does appear that the Assessee did not furnish inaccurate particulars nor did the Assessee conceal its income but merely applied the inaccurate legal position in its return. Dismissed. - .....

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