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2013 (10) TMI 317 - HC - Income TaxAddition u/s 69C - proof of Deposit of sales tax with authorities - The Tribunal remanded the proceedings back to the Commissioner of Appeals on the ground that if the assessee had retained three percent of the Sales Tax out of the payment made by the Swamy Chemicals, but, no tax is deposited with the Government, surely, the same would become the income of the assessee. - Held that:- it was not open for the CIT(Appeals) to examine the entire nature of the payment of Rs.18,83,000/-, to consider, whether, the same can be considered as taxable in the hands of the assessee. It was only for the CIT(Appeals) to examine that any part of the three percent of the Sales Tax element was or was not deposited by the assessee with the Government and to decide the assessee's tax liability to pay tax - Decided in favour of assessee.
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