2000 (6) TMI 2

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..... eal. The facts giving rise to this appeal, briefly, are as follows: For the assessment year 1984-85, the assessee claimed deduction in respect of business tax which they paid abroad in Thailand. This was allowed by the Assessing Officer, on the ground that, in Thailand, there were two types of taxes, namely, corporate tax and business tax. As regards the corporate tax, the Assessing Officer ca .....

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..... amely, business tax and corporate tax. In Thailand, corporate tax is the tax on income. Hence, the Assessing Officer came to the conclusion that section 40(a)(ii) squarely applied to corporate tax. The assessee has not challenged the finding of the Assessing Officer to that extent. Hence, we are not required to go into the question of applicability of section 40(a)(ii) in regard to corporate tax p .....

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