1993-VIL-69-SC-DT

Equivalent Citation: [1993] 202 ITR 253 (SC)

Supreme Court of India

Civil Appeal No 1193 of 1977.

Date: 17.03.1993

ADDITIONAL COMMISSIONER OF INCOME-TAX

Vs

T. NAGGI REDDY

For the Appellant :  Dr. V. Gauri Shankar, Senior Advocate (S. Rajappa , C. Ramesh and P. Parameswaran, Advocates)
For the Respondent : A. Subba Rao, Advocate

BENCH

B. P. JEEVAN REDDY AND N. VENKATACHALA JJ.

JUDGMENT

C. A. No. 1193 of 1977: In this case there is only one question, namely, whether the sales tax amount collected by the assessee is includible in the income of the assessee. As held by us in C. A. Nos. 2468 to 2471 of 1977 (jonnalla Narashimharao and Co. v. CIT [1993] 200 ITR 588 (SC)), it is includible. The appeal is allowed. No costs. Appeal allowed.

 

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