https://www.taxtmi.com/caselaws?id=12210 The court ruled in favor of the assessee, determining that the sales tax refund should not be included in the total income under specific provisions of the Income-tax Act for the assessment years 1984-85 and 1985-86. The court found that the provisions cited by the Assessing Officer were not applicable in this case due to changes in the identity of the assessee and the nature of the refund received. Consequently, the court disposed of the reference without costs, upholding the decision in favor of the assessee. en-us Fri, 26 Jul 2002 00:00:00 +0530 Fri, 19 Feb 2010 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12210 The court ruled in favor of the assessee, determining that the sales tax refund should not be included in the total income under specific provisions of the Income-tax Act for the assessment years 1984-85 and 1985-86. The court found that the provisions cited by the Assessing Officer were not applicable in this case due to changes in the identity of the assessee and the nature of the refund received. Consequently, the court disposed of the reference without costs, upholding the decision in favor of the assessee. Case-Laws Income Tax Fri, 26 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12210