https://www.taxtmi.com/caselaws?id=37216 The court held that the sales tax liability of Rs. 16,220 was not deductible in computing the total income for the assessment year 1972-73. The liability to pay sales tax arose when the demand was raised, and the deduction could only be allowed in the year of accrual of liability or the year of payment, not in the year of receiving a disputed demand notice. The decision aligned with principles from previous Supreme Court cases and favored the revenue, with no costs ordered. en-us Wed, 14 Feb 1979 00:00:00 +0530 Mon, 26 Mar 2018 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37216 The court held that the sales tax liability of Rs. 16,220 was not deductible in computing the total income for the assessment year 1972-73. The liability to pay sales tax arose when the demand was raised, and the deduction could only be allowed in the year of accrual of liability or the year of payment, not in the year of receiving a disputed demand notice. The decision aligned with principles from previous Supreme Court cases and favored the revenue, with no costs ordered. Case-Laws Income Tax Wed, 14 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37216