“Section 96(2)(vii)(b)”

Gunwant Sohanlal Kherodiya, Mumbai vs. Deputy Commissioner of Income Tax Circle-2, Kalyan

In the result, the appeal of the assessee is allowed for statistical purposes

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM