1984 (2) TMI 25

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.... no appearance for the assessee, but we have heard counsel for the Department on the question whether a reference should be asked for concerning the following question: " Whether, on the facts and in the circumstances of the case, the Tribunal was legally right in holding that the amount of Rs. 19,802 in respect of two bills was allowable expenditure when the same amount had been claimed and al....

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....hought that even if the bills were wrongfully submitted, they should be treated as income. However, the Tribunal took the view that if the income never arose, it could not be taxed. The actual language used was: " It is not a question of a claim being false but a claim being made without a right thereto. If the assessee had no right to claim this amount, it could not constitute its income. I....