| Citation(s) |
|---|
| 2007 SLG 1009 2007 SLD 1009 (2007) 288 ITR 28 |
Gujarat High Court
R.S. GARG AND M.R. SHAH, JJ.
Gujarat State Forest Development Section 43B of the Income-tax Act, 1961 - Business disallowance - Certain deductions to be allowed only on actual payment - Assessment year 1985-86 - Whether royalty is to be treated a tax and, therefore, for purposes of
R.S. GARG AND M.R. SHAH, JJ.
Gujarat State Forest Development Section 43B of the Income-tax Act, 1961 - Business disallowance - Certain deductions to be allowed only on actual payment - Assessment year 1985-86 - Whether royalty is to be treated a tax and, therefore, for purposes of
Commissioner of IncomE tax*
v.
I.T. REFERENCE NO. 258 OF 1995
Law:
Section:
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