Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1996 (8) TMI 2 - SUPREME COURT
Whether Tribunal was right in holding that the amounts received by the assessee by way of under-charges, do not constitute its trading receipts and that accordingly neither the surplus of the receipts remaining unpaid nor the amounts transferred by the assessee to the profit and loss account could be assessed as the income of the assessee