No remission of liability on settlement of deferred sales tax liability at net present value

Court : Special Bench of the Mumbai Income Tax Appellate Tribunal

Citation : Sulzer India Ltd. , [AIT-2010-503-ITAT]

Brief  : A recent decision of the Special Bench (SB) of the Mumbai Income Tax Appellate Tribunal (Tribunal) [AIT-2010-503-ITAT] in the case of Sulzer India Ltd. (Taxpayer) on the issue of whether settlement of deferred sales tax liability, under an option made available by the statutory authority to pa

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