Supreme Court · 2007 INSC 386 · Decided 5 April 2007
Commissioner of Income Tax and ANR. v. M/S Distillers CO. LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 386 · [2007] 4 S.C.R. 960
- Case number
- CIVIL APPEAL No. 1813/2007
- Decided
- 5 April 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265; Income Tax Act
Headnote
-r Income Tax Act, I96I-s.43-B-Tax deduction-On the amount paid -for non-compliance of a Circular specifying process of bottling of arrack- c Assessing Authority denying the deduction holding that the amount was a penalty and the same was not permissible in terms of s.43-B-Appellate Authority, nor excise duty (tax) and s.43-B was not applicable in this case-On appeal, held: The amount was not an excise duty as the same was not for manufacturing of arrack-Tax could not have been levied in terms of D executive circular-It was neither a penalty as the non-compliance was not of a
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