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1 - 4 of 4 (0.28 seconds)Commissioner Of Income Tax vs Thirumalaiswamy Naidu & Sons. on 27 August, 1997
5. The learned Commissioner of Income-tax (Appeals) grossly
erred in failing to appreciate that the ratio laid down by the
Hon'ble Supreme Court in the case of CIT Vs Thirumalaiswamy
Naidu & Sons (1998), 236ITR 534(SC) & the Hon'ble Kerala
High Court in the case of XCIT Vs Marikar (Motors) Ltd.
Commissioner Of Income-Tax, Andhra ... vs Sahney Steel And Press Works Ltd. on 3 November, 1983
6. The learned Commissioner of Income-tax (Appeals) grossly
erred in not considering the ratio of the decision in the case of
CIT Vs Sahany Steels and Press Works Ltd. (1985) 152 ITR 39
(AP), wherein it was been held that refund of sales tax can be
taxed u/s 41(1) and for this it is not necessary that the refund
must have been obtained by the assessee in the form of sales
tax only.
Section 43B in The Income Tax Act, 1961 [Entire Act]
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