Andhra Pradesh And Telangana H.C : the order of the Income-tax Appellate Tribunal, Visakhapatnam, was perverse in reversing the order passed by the Commissioner of Income-tax (Appeals) so far as disallowing the benefit of accumulation by the assessee of an amount of Rs. 3,00,000 under section 11(2) of the Act
High Court Of Andhra Pradesh And Telangana Samaj Seva Nidhi vs. ACIT (Inv.) Section : 11 Assessment Year : 1996-97 […]