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2002 (7) TMI 40 - HC - Income Tax"Whether, the Appellate Tribunal is right in law and facts in deleting the addition of Rs. 1,01,81,278 made by the Income-tax Officer under section 43B in respect of outstanding sales tax amount, when the resolution of the Government was passed on December 14, 1984, and the assessee had not discharged its liability on March 31, 1984, i.e., prior to the date of resolution?" Since the resolution issued by the State Government earlier was made effective from 1983, the assessee's case was covered by the said resolution and amendment made thereafter on March 24, 1988, is clarificatory in nature. We are, therefore, of the view that the Tribunal was right in deleting the addition made by the Income-tax Officer invoking the provision of section 43B in respect of paid sales tax liability. – We answer this question in the affirmative, i.e., in favour of the assessee and against the Revenue
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