1991 (1) TMI 53

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....r>Dated:- 31-1-1991<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : B. P. JEEVAN REDDY., R. A. SHARMA&nbsp; JUDGMENT The judgment of the court was delivered by B. P. JEEVAN REDDY C. J.-Under secti....

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....The assessment year concerned is 1968-69. By that year, section 43B had not come into force. The assessee was maintaining his accounts on the mercantile basis ; therefore, purchase tax collected by hi....