https://www.taxtmi.com/caselaws?id=243053 Sales tax refund, insurance claim and transportation claim could not be taxed in the assessee-firm's hands where the Tribunal's earlier direction made taxability conditional on proof that the amounts were actually received by the partners. The Assessing Officer had recorded affidavits from the partners stating that no such receipt had been made, yet still added the amounts in the firm's hands, which the Tribunal found contrary to its prior order. It also noted that the sales tax authorities had treated the refund as a mistake and that the issue remained under litigation. The addition was held unsustainable and was directed to be deleted, without prejudice to action if any amount was later received by the partners. en-us Fri, 19 Jul 2013 00:00:00 +0530 Sat, 25 Jan 2014 18:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243053 Sales tax refund, insurance claim and transportation claim could not be taxed in the assessee-firm's hands where the Tribunal's earlier direction made taxability conditional on proof that the amounts were actually received by the partners. The Assessing Officer had recorded affidavits from the partners stating that no such receipt had been made, yet still added the amounts in the firm's hands, which the Tribunal found contrary to its prior order. It also noted that the sales tax authorities had treated the refund as a mistake and that the issue remained under litigation. The addition was held unsustainable and was directed to be deleted, without prejudice to action if any amount was later received by the partners. Case-Laws Income Tax Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243053