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2017 (9) TMI 753 - ALLAHABAD HIGH COURTBenefit of section 4BB of the Act - Held that:- The benefit of Sec 4BB is the statutory benefit and the assessees are entitled for the said benefit. To this effect, the Commissioner has already issued a circular No. 554 dated July 22, 2004 - similar issue covered by the case of AR. Rice Mills Pvt. Ltd. Versus Commissioner of Commercial Taxes, UP. Lucknow [2009 (11) TMI 861 - ALLAHABAD HIGH COURT], where relying in the case of Diksha Suri v. ITAT [1997 (5) TMI 20 - DELHI High Court], Union of India v. Paras Laminates Pvt. Ltd. [1990 (8) TMI 140 - SUPREME COURT OF INDIA] and Commissioner of Income-tax v. Ramamurthi [1976 (10) TMI 18 - MADRAS High Court] wherein the said benefit already allowed - Matter is remanded to Tribunal to decide same afresh.
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