https://www.taxtmi.com/caselaws?id=66641 The Tribunal allowed the assessee's appeal and dismissed the departmental appeal. It affirmed the deductibility of the penalty for breach of contract and sales tax liabilities. The addition under Rule 6D was restored, and the issue under Section 80J was remanded for fresh consideration. en-us Tue, 25 Feb 1986 00:00:00 +0530 Sat, 05 Mar 2011 13:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66641 The Tribunal allowed the assessee's appeal and dismissed the departmental appeal. It affirmed the deductibility of the penalty for breach of contract and sales tax liabilities. The addition under Rule 6D was restored, and the issue under Section 80J was remanded for fresh consideration. Case-Laws Income Tax Tue, 25 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66641