DY. CIT SPECIAL RANGE-1, LUCKNOW, LUCKNOW vs. M/S INDO GULF FERTILIZERS & CHEMICALSCOEPORATION LTD, SULTANPUR
In the result, the appeal of the Revenue is accordingly dismissed
ITA 1539/LKW/1996[1990-91]Status: DisposedITAT Lucknow27 Nov 2024AY 1990-91
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
Section 143(3)Section 256(1)Section 32ASection 35D
disallowed by the Assessing Officer holding that they were not covered under section 35D, Section 35D provides for amortization of certain preliminary expenses the assessee claimed these expenses under section 35D(2) (c
