Supreme Court of India
Commissioner Of Income-Tax (Addl.) vs T. Naggi Reddy on 17 March, 1993
Equivalent citations: [1993]202ITR253(SC), AIRONLINE 1993 SC 359, (1993) 115 CURTAXREP 418, (1993) 116 TAXATION 214, (1993) 202 ITR 253
Bench: B.P. Jeevan Reddy, N. Venkatachala
ORDER
C. A. No. 1193 of 1977 :
1. In this case there is only one question, namely, whether the sales tax amount collected by the assessee is includible in the income of the assessee. As held by us in C. A. Nos. 2468 to 2471 of 1977 (Jonnalla Narashimharao and Co. v. CIT ), it is includible. The appeal is allowed. No costs.