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If Assessee claims higher deduction in revised return, AO must consider the same
Case Law Details
- Case Name
- Assistant Director of Income-tax (International Taxation) 3(1)/2(2) Vs Oman International Bank S.A.O.G (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2000-01 and 2001-02
- Courts
- All ITAT, ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘L’
Assistant Director of Income-tax (International Taxation) 3(1)/2(2)
Versus
Oman International Bank S.A.O.G
IT Appeal Nos. 2518 & 2675 (Mum.) of 2004
AND 4492 & 4756 (Mum.) of 2005
[Assessment years 2000-01 and 2001-02]
October 10, 2012
ORDER
1. These sets of cross appeals by the assessee and the Revenue relate to assessment years 2000-2001 and 2001-2002. Since some of the issues raised in these appeals are common, we are therefore, proceeding to dispose them off by this consolidated order for the sake of convenience.
Assessmen...
