2009 (5) TMI 29

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a Division Bench of the Rajasthan High Court at Jodhpur, this appeal has been filed. 2. The assessment year involved was 1991-92. The questions raised before the High Court are as follows: 1. Whether on the facts and in the circumstances of the case, the ITAT was justified in holding that he unpaid amount of bottling fee has, on furnishing of the bank guarantee to be treated as actual payme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bottling fees which remain unpaid did not attract applicability of Section 43B of the Act. The same question has been considered by us in Civil Appeal No.3471 of 2007 disposed of separately today. The view expressed in relation to Section 43B of the Act applies to this case also. The first question has therefore to be decided against the revenue. 5. Coming to the second question, it relates to ....