2000 (5) TMI 20

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner of Income-tax, New Delhi, as communicated by the Deputy Commissioner of Income-tax (Tech.-I), New Delhi, vide communication dated July 19, 1999 (annexure A). The main grievance of the petitioner, who has been denied the benefits available under section 80-O of the Income-tax Act, 1961 (in short the "Act"), is that before the decision was taken by the Chief Commissioner, New Delhi, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X