https://www.taxtmi.com/caselaws?id=65836 The Tribunal partially allowed the appeal by directing the AO to delete disallowances and additions related to general charges, bamboo cultivation, and Section 41(1) addition. However, the Tribunal upheld the addition of sales tax collected but not deposited, stating that it forms part of trading receipts and must be included in income if not paid to the government. en-us Tue, 31 Jul 2001 00:00:00 +0530 Fri, 18 Feb 2011 18:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65836 The Tribunal partially allowed the appeal by directing the AO to delete disallowances and additions related to general charges, bamboo cultivation, and Section 41(1) addition. However, the Tribunal upheld the addition of sales tax collected but not deposited, stating that it forms part of trading receipts and must be included in income if not paid to the government. Case-Laws Income Tax Tue, 31 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65836