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2001 (10) TMI 10 - GUJARAT HIGH COURT"1. Whether, Tribunal is right in deleting the addition on account of unpaid sales tax liability invoking the provisions of section 43B? 2. Whether, the Appellate Tribunal is right in deleting the additions made on account of unpaid royalty invoking the provisions of section 43B?" - we find no infirmity in the reasoning of the Tribunal when it applied the provisions as were applicable to the assessment year under consideration, viz., that as the words "cess" or "fee" had been added with effect from April 1, 1989, no disallowance in respect of the royalty amount could be made by resorting to the provision of section 43B - Both the questions, therefore, referred to us are answered in the affirmative, i.e., in favour of the assessee and against the Revenue.
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