Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1997 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (4) TMI 125 - AT - Income TaxExtract: ....... s case because it has not paid the sales tax to the credit of the Government and, therefore, the amount cannot be allowed deduction. The amount is also not payable to the lessees because the dispute is pending in the Courts, regarding levy of sales-tax. Therefore, this ground of appeal is dismissed. 23. In the result, the appeal is partly allowed.
|