https://www.taxtmi.com/caselaws?id=71522 The Tribunal determined that the assessee-company did not qualify as a company in which the public are substantially interested. Regarding the disallowance under section 43B for municipal taxes, the Tribunal overturned the decision, emphasizing the liability of the landlord for the taxes. The appeal was partially allowed, highlighting the significance of strict interpretation of tax provisions and considering legislative intent in tax assessments. en-us Mon, 30 Sep 1996 00:00:00 +0530 Mon, 25 Apr 2011 14:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71522 The Tribunal determined that the assessee-company did not qualify as a company in which the public are substantially interested. Regarding the disallowance under section 43B for municipal taxes, the Tribunal overturned the decision, emphasizing the liability of the landlord for the taxes. The appeal was partially allowed, highlighting the significance of strict interpretation of tax provisions and considering legislative intent in tax assessments. Case-Laws Income Tax Mon, 30 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71522