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Pr. Commissioner of Income Tax (Central) Ludhiana Versus Vardhman Industires Ltd.

Revision u/s 263 - disallowability of expenditure on account of sales tax - Compound Levy Scheme applicability - Held that - The special leave petition is dismissed. HC order confirmed. 2017 (8) TMI 372 - PUNJAB AND HARYANA HIGH COURT - As held by HC once the assessee had shown that the sales appearing in the balance-sheet were inclusive of sales tax, there was no occasion to disallow the claim made by the assessee relating to payment of sales tax, on the basis of Compound Levy Scheme. The Reven....... + More

 

 

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Pr. Commissioner of Income Tax (Central) Ludhiana Versus Vardhman Industires Ltd.

 

 

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