Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 2006 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (3) TMI 74 - SC - Income TaxRespondent imported spirit from outside West Bengal - claim for deduction of the amounts payable was rejected by the Income-tax Officer and CIT on the ground that "fee payable to the Government by whatever name it is called is a duty and hence it is hit by mischief of section 43B" - we feel that an opportunity should be granted to the respondent of meeting this case fairly. Accordingly, we set aside the decision of the High Court as well as the Tribunal and remand the matters back
|