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2004 (9) TMI 95 - HC - Income TaxWeighted deduction – Advance tax (interest) – Draft assessment order - "1. Whether, Tribunal erred in law in holding that the assessee-company was entitled to weighted deduction under section 35B(1)(b) on expenditure incurred by way of sea freight amounting to Rs. 6,41,758? 2. Whether, Tribunal erred in law in expunging the portion of the order of the Income-tax Officer passed under section 143(3) read with section 144B which did not find place in the draft order forwarded to the assessee under section 144B and approved by the Inspecting Assistant Commissioner? - "3. Whether, Tribunal erred in law in not giving a finding on merits regarding chargeability of interest under sections 139(8) and 215?"
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