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COMMISSIONER OF INCOME-TAX versus AGRAWAL GUDAKU FACTORY


The year of business expenditure in which expenses are deductible is disputed with respect to entry tax liability in relation to the item in which the inquiry was made clarified by Commissioner Sales Tax on 2 11 1981, that the entry tax was payable. Which is the expected payment of entry tax for the assessment year 1977 78. The amounts paid in 1978 December 79, December, 1981, and June 1982 were deducted in section 37 of the 84 Income Tax Act, 1961, in the year 1983.

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