Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2007 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (10) TMI 255 - HIMACHAL PRADESH HIGH COURTRate of sales tax was enhanced by the retrospective amendment w.e.f. 1-2-1979 – dispute arose regarding enhancement - Even in a case where the assessee maintains his accounts on the mercantile basis, the liability to pay tax can be said to properly rise arise only when the dispute between parties is settled – in the instant case dispute regarding payment of sale tax was settled in November 1982, so, liability for sales tax is deductible in A.Y. 1983-84
|