Supreme Court · 1993 INSC 140 · Decided 6 April 1993
Prakash Cotion Mills PVT. LTD. v. Commissioner of Income Tax (Central) Bombay
- Court
- Supreme Court of India
- Citation
- 1993 INSC 140 · [1993] 2 S.C.R. 983
- Case number
- CIVIL APPEAL No. 1279/1977
- Decided
- 6 April 1993
- Bench
- B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
B - Income Tax Act, 1961-A.Y. 1966-67-Allowance under section 37(1) of interest paid by asscssee for delayed paymellt of Sales Tax under Bombay Sales Tax Act and damages paid for delayed payment of contribution under Employees State Insurance Aci, 1947. c ~ Allowance under section 37 ( 2) accounting year for A.Y. 1966-67, on account of interest, under Bombay Sales Tax Act, 1951, for delay in payment of sales tax, and for damages for delayed payment of contribu- D lion under Employees State Insurance Act, 1947. The assessee-appellant in the return of income, claimed the amount as
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