Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2000 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (9) TMI 999 - AT - Income TaxExtract: ....... Finance (Sales Tax) Act, 1941, is concerned, the same cannot be considered to form a part of tax for the purpose of applicability of the provisions of section 43B(a). We, therefore, uphold the order of the Commissioner of Income-tax (Appeals) in holding so and in allowing relief to the assessee. In the result, the departmental appeal is dismissed.
|