Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1994 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (4) TMI 1 - SC - Income TaxAssessee distributes liquid petroleum gas - Cylinders in question did not satisfy a case of returnable packages "actually used up". It also appears to us that the High Court has held, for good reasons, that the assessee could not claim any deduction under section 32(1)(iii) of the Act and a claim on account of development reserve under section 34(3)(a) of the Act was also inadmissible for the reasons indicated by the High Court
|