Supreme Court · 2009 INSC 781 · Decided 8 May 2009
Commissioner of Income Tax, Udaipur, Rajasthan v. Mcdowell & CO. LTD.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 781 · [2009] 8 S.C.R. 983
- Case number
- CIVIL APPEAL No. 2939/2006
- Decided
- 8 May 2009
- Bench
- ARIJIT PASAYAT, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Income Tax Act, 1961: c s.438 - Unpaid amount of bottling fee on furnishing of thei bank guarantee, not to be treated as actual payment and not entitled to deduction u/s.438. . " l D Bottling fees chargeable from assessee under the Rules frnmed under the interest chargeable on late payment of bottling fees does not amount to tax, duty, cess or fees within the meaning s.438. Depreciation on research and development assets which E related to the closed business of fast food division/unit of the .../ as.sessee-company and as such not used during the
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