Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1985 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1985 (1) TMI 96 - AT - Income TaxExtract: .......sessee has been helpless in not making the payment of the levies within the time fixed by the statute or whether the delay in payment is as a result of the assessee s own fault. Thus, the allowability of penalty/damages as deduction will depend upon the facts and circumstances obtaining in each case. 18. In the result, the appeal is partly allowed.
|