https://www.taxtmi.com/caselaws?id=65185 The Tribunal held that the assessee did not require clearance from the committee for litigation between a Government Department and a public sector undertaking. It determined that the entire receipts collected by the assessee, including sales tax, constituted taxable receipts under Section 43B of the IT Act, 1961. The Tribunal emphasized that the sales tax collections were revenue receipts and not affected by a previous High Court decision. The Tribunal found no mistake in its original order and allowed the assessee's application partly for statistical purposes, affirming that the excess sales tax collections were revenue receipts totaling Rs. 418.35 lakhs. en-us Thu, 21 May 1992 00:00:00 +0530 Mon, 14 Feb 2011 11:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65185 The Tribunal held that the assessee did not require clearance from the committee for litigation between a Government Department and a public sector undertaking. It determined that the entire receipts collected by the assessee, including sales tax, constituted taxable receipts under Section 43B of the IT Act, 1961. The Tribunal emphasized that the sales tax collections were revenue receipts and not affected by a previous High Court decision. The Tribunal found no mistake in its original order and allowed the assessee's application partly for statistical purposes, affirming that the excess sales tax collections were revenue receipts totaling Rs. 418.35 lakhs. Case-Laws Income Tax Thu, 21 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65185