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Commissioner Of Income-Tax vs Associated Flour Mills P. Ltd. on 19 January, 1996

of professional tax of Rs. 70,350/-, but, the same was not allowed on the ground that the same was paid after due dates. The assessee has paid it before the filing of return of income. The issue in dispute is squarely covered by the decision of the Hon'ble Gauhati High Court in the case of Commissioner Of Income-Tax vs Associated Flour Mills P. Ltd. (1996) 221 ITR 123 Gauhati. The following question was referred by the Tribunal at the instance of the Revenue under Section 256(1) of the Income-tax Act, 1961 :
Gauhati High Court Cites 6 - Cited by 3 - S L Saraf - Full Document
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