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of <h1>Supreme Court remits tax appeal for fresh consideration on corporate charges deduction</h1> <h3>M/s. Premier Breweries Ltd. Versus Commissioner of Income Tax And Another</h3> The Supreme Court allowed Income Tax Appeal No. 83 of 2000, remitting the matter to the High Court for de novo consideration regarding deduction of ... Deduction of corporate and management charges paid by the assessee to United Breweries Limited - Held that:- The issue with regard to deduction which is the subject matter of the present appeal is outside the purview of the consideration of this Court in the aforesaid civil appeal arising out of the High Court's order [2005 (3) TMI 83 - KERALA High Court ]. In that view of the matter, this appeal will have to be remitted to the High Court for a de novo consideration on merits. Order of the High Court dated 18th May, 2005 is set aside The Supreme Court allowed Income Tax Appeal No. 83 of 2000, remitting the matter to the High Court for de novo consideration regarding deduction of corporate and management charges paid by the assessee to United Breweries Limited. The High Court's order dated 18th May, 2005 was set aside.
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