Central Sales-tax Assessment is Quasi-Judicial; Disregarding It Undermines Section 80IB Deductions and Act's Legitimacy.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Deduction u/s 80IB - Central Sales-tax assessment order is a quasi judicial order which cannot be ignored and in case we believe the story of Revenue authorities it will amount to disbelieve the Central Sales-tax Act which is not permissible because the order of is of a quasi judicial body - AT....