2018 (7) TMI 1408

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..... dish Prasad Gupta v. CIT (2017 (8) TMI 734 - DELHI HIGH COURT). As is evident that judgment relates to past years in the case of the assessee/respondents involved in the present appeals. The conclusion in support can be noticed in paragraph 56.1/56.4 of the judgment where it was held that the assessee’s liability to pay enhanced license fee to the Railways for the assessment in question was an acc .....

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..... ourt on 18.08.2017 in ITA 711/2011 and connected cases (Jagdish Prasad Gupta v. CIT). As is evident that judgment relates to past years in the case of the assessee/respondents involved in the present appeals. The conclusion in support can be noticed in paragraph 56.1/56.4 of the judgment where it was held that the assessee s liability to pay enhanced license fee to the Railways for the assessment .....

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