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2003 (9) TMI 26 - HC - Income Tax"(1) Whether, Tribunal was justified in holding that the unpaid amount of bottling fee (payable under the Rajasthan Excise Act, 1950) has, on furnishing of the bank guarantee, to be treated as actual payment and accordingly, allowing the deduction in respect of the same under section 43B, even though the sum has not been actually paid before the due date of filing the return under section 139(1)? - (2) Whether, Tribunal was justified in allowing depreciation on research and development assets which related to the closed business of fast food division/unit of the assessee-company – (3) Whether bottling fees chargeable and interest chargeable on late payment of bottling fees, amounts to tax, duty, cess or fees within the meaning of section 43B, so as to attract the said provisions while considering allowability of deduction of such expenses?"
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