Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1998 (9) TMI 136 - ITAT JAIPUR
Extract:
.......nature but also part of total tax payable to the Department. Tax payable to the Department is an application of income and cannot be treated as expenditure for earning any income. We, therefore, hold that this disallowance is reasonable and justified. We decline to interfere on this account. 12. In the result, both these appeals are partly allowed.