https://www.taxtmi.com/caselaws?id=57393 The Tribunal reversed the Commissioner (Appeals)'s decision and upheld the Income-tax Officer's disallowance of the assessee's claim for deduction of central sales tax liability, stating that there was no accrued liability on the part of the assessee to pay the specified sums to the Coffee Board. The Tribunal distinguished the case from prior precedents and emphasized that the liability was contingent upon the Coffee Board's apprehension of potential tax liability, ultimately denying the deduction for central sales tax for the relevant assessment years. en-us Mon, 28 May 1984 00:00:00 +0530 Thu, 09 Dec 2010 18:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57393 The Tribunal reversed the Commissioner (Appeals)'s decision and upheld the Income-tax Officer's disallowance of the assessee's claim for deduction of central sales tax liability, stating that there was no accrued liability on the part of the assessee to pay the specified sums to the Coffee Board. The Tribunal distinguished the case from prior precedents and emphasized that the liability was contingent upon the Coffee Board's apprehension of potential tax liability, ultimately denying the deduction for central sales tax for the relevant assessment years. Case-Laws Income Tax Mon, 28 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57393