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2018 (4) TMI 1070 - HC - Income TaxStay petition - whether levies are not exclusive levies falling within the scope of Section 40(a)(iib) of the Act? - Held that:- A reading of Section 40(a)(iib) of the Act indicates that exclusivity in terms of the said provision is not to be determined with reference to the issue as to whether anybody else is also being levied the same fee or charge, but it has to be determined having regard to the object of the provision. Two views are possible in the matter and the appellate authority cannot therefore be found fault with for having imposed the impugned condition. The writ petition, is liable to be dismissed - having regard to the financial hardship pleaded by the petitioner, the time fixed for payment of 20% of the amount in terms of Ext.P9 order is enlarged for a further period of six weeks from today.
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