Case Law Details
Case Name : Tamilnadu State Marketing Corporation Ltd. Vs ACIT (ITAT Chennai)
Appeal Number : ITA No : 353/Chny/2022
Date of Judgement/Order : 14/11/2022
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Chennai
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Tamilnadu State Marketing Corporation Ltd. Vs ACIT (ITAT Chennai)
ITAT Chennai held that the VAT payment would not attract the provisions of section 40(a)(iib) of the Income Tax Act and hence, is allowable u/s.37 read with section 43B of the Act
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