Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1970 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1970 (2) TMI 27 - HC - Income TaxAssessee claimed deduction for a sum of Rs. 1,233 paid as penalty to the Government of Orissa for supplying inferior quality of paddy and rice - penalty paid cannot be claimed as deduction under section 10(2)(xv) but can be claimed under section 10(1)
|