Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2006 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (2) TMI 241 - AT - Income TaxExtract: .......n of earmarking separately the amount paid by them towards IMFL or Dharmada. Payment against the sale bill, clearly mentioning of Dharmada, leaves nothing to doubt that the amount in question was received as Dharmada and hence cannot be charged to tax. We, therefore, uphold the impugned order. 22. In the result, both the appeals are partly allowed.
|