2001 (2) TMI 36 - GAUHATI HIGH COURT

Extract:
......., in the instant case have admittedly been paid before the filing of the return by the assessee. We are in respectful agreement with the view taken by this court in Bharat Bamboo and Timber Suppliers case 1996 219 ITR 212 and, therefore, find no merit in the appeal. No substantial question of law is involved. The appeal is thus dismissed in limine.