2002 (8) TMI 34

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..... was an admissible deduction in the computation of the assessee's income- for the assessment year 1980-81?" - The apex court in the case of Kedarnath Jute Manufacturing Co. Ltd. v. CIT upheld the deduction claimed by the assessee for the amount of sales tax which the assessee was liable to pay during the relevant year and held that the fact that the assessee had taken proceedings before the higher .....

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..... he Regional Transport Office was an admissible deduction in the computation of the assessee's income- for the assessment year 1980-81?" The assessee was a bus operator during that assessment year and was plying buses between Madras and Nellore. In that year, he was served with a demand notice for a sum of Rs. 2,28,907 as the amount of motor vehicle tax due to the Andhra Pradesh Government. The a .....

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..... Manufacturing Co. Ltd. v. CIT [1971] 82 ITR 363. The apex court in that case upheld the deduction claimed by the assessee for the amount of sales tax which the assessee was liable to pay during the relevant year and held that the fact that the assessee had taken proceedings before the higher authorities for getting the demand reduced or wiped out did not affect the right of the assessee to claim t .....

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