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of <h1>High Court exempts horse gram flour from tax under category 80(b), cancels penalty for late return</h1> The High Court of Madras held that horse gram flour falls under tax exemption category 80(b) and remanded the matter for further review. The Court also ... - The High Court of Madras considered whether horse gram flour falls under a tax exemption or a specific tax category. They found that horse gram flour falls under entry 80(b) and remanded the matter to the Tribunal for further examination. The Court also ruled that penalty for late submission of return was unjustified and cancelled it. The revision was partly allowed with no costs.
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