2005 (12) TMI 557

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent. JUDGMENT: 1. Heard Mr.Kotangale in support of this Application. Mr.Joshi appears for the respondent. 2. Following four questions of law are sought to be raised in this Application:- " 1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that only half of the expenditure on free distribution of samples should be covered b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l was right in law in deleting the addition of Rs. 35,77,955/- made under section 43B on account of non-payment of sales-tax ? " 3. As far as question No.1 with respect to expenditure on free distribution of samples is concerned, it has been decided in favour of the revenue by the Apex Court in Eskayef (now known as Smith Kline Beecham Pharmaceuticals (India) Ltd.) reported in 245 ITR page 116. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tax Appellate Tribunal and that deduction is rightly granted by the Income Tax Appellate Tribunal. 5. Question No.3 is with respect to the wages to various employees being credited to suspence account. That issue has been decided in favour of the assessee in the decision of the Supreme Court in CIT vs. Sugauli Sugar Works (P) Ltd. reported in 236 ITR page 518. 6. As far as question No.4, whi....