https://www.taxtmi.com/caselaws?id=152638 The Allahabad High Court ruled in favor of the department, disallowing the deduction of sales tax payment from previous years and commission paid to employees based on net profit. The Court held that sales tax liability arises when the transaction is finalized, and excessive remuneration not aligned with genuine business needs can be rightfully disallowed. The Tribunal's decision to disallow the expenditures was upheld, awarding costs and counsel's fee to the department. The Court affirmed the decisions of the Tribunal and the Appellate Assistant Commissioner. en-us Mon, 03 Dec 1979 00:00:00 +0530 Mon, 08 Jul 2013 12:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152638 The Allahabad High Court ruled in favor of the department, disallowing the deduction of sales tax payment from previous years and commission paid to employees based on net profit. The Court held that sales tax liability arises when the transaction is finalized, and excessive remuneration not aligned with genuine business needs can be rightfully disallowed. The Tribunal's decision to disallow the expenditures was upheld, awarding costs and counsel's fee to the department. The Court affirmed the decisions of the Tribunal and the Appellate Assistant Commissioner. Case-Laws VAT and Sales Tax Mon, 03 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152638