1991 (3) TMI 21

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....s and in the circumstance of the case, the Income-tax Appellate Tribunal was correct in law in directing that the interest of Rs. 71,434 on the additional demand of sales tax may be allowed to the assessee by ignoring the material fact that there was no demand in respect of this interest from the Sales Tax Department and it had not been claimed as a deduction in the return of income on the basis o....