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2005 (9) TMI 36 - HC - Income Tax"Whether, the Appellate Tribunal is right in directing the Income-tax Officer to allow deduction as statutory liability of luxury tax collected by the assessee?" "Whether the Appellate Tribunal is right in holding that if the unpaid sales tax liability and municipal tax pertaining to the last quarter is paid within the time stipulated for filing of return u/s 139(1), the provisions of section 43B cannot be made applicable?” “Whether, the Appellate Tribunal is right in deleting the addition made under the provisions of rule 6D observing that the assessee was right in contending that the limit prescribed in rule 6D should be applied to each tour individually but to all tours made during the relevant year consolidated together?" "Whether Tribunal was right in denying the deduction of subsisting liability by invoking provisions of section 43B, although the section was neither invoked by the lower authorities nor was the ground urged in appeal petition of the Revenue?"
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