1998 (9) TMI 78

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.... and although we have heard learned advocates appearing both for the assessee and for the Department on more days than one, and although authorities were cited on both sides, yet, in our opinion, the matter is of such utter simplicity that it can be disposed of in a very brief compass. The questions relate to admissibility of deductions of two several sums of Rs. 1,23,695 and Rs. 2,06,589 paid ....

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....e sum in computing the income of the previous year in which the sum is actually paid by him. It is also provided in the section, prior to the provisos, that for later years, the deduction shall be allowed in computing the income only in the previous year in which the sum representing tax, duty, cess or fee is actually paid by the assessee. In regard to the sum of Rs. 1,23,695 the assessee ha....

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....e payment of this purchase tax. Therefore, the entire matter was sought to be remanded for examination as to how the matters had been dealt with by the assessee, in the relevant books, irrespective of the fact that the assessee had paid the total sum of Rs. 3,30,284 in the assessment year in question in which deduction was claimed in regard thereto on the basis of the then introduced section 43....

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....eeking to open up an enquiry as to the way provision had been made in the books of the assessee in regard to this total sum of Rs. 3,30,284. They also made an error of law in seeking to remand that part of the order which had come before them, if we might use the expression, unchallenged after appeal. Accordingly, both the questions are answered in favour of the assessee. The Tribunal was not c....