COMMISSIONER OF INCOME TAX vs. M/S DALMIA INDUSTRIES LTD.
ITA - 177 / 2004HC Delhi09 December 20051 pages
For Petitioner: JAGDISH RAI GOEL
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IN THE HIGH COURT OF DELHI AT NEW DELHI . 09.12.2005 .
Present: Mr.J.R. Goel, Adv. for the appellant.
Mr.R.M. Mehta, Adv. for the respondent. . + ITA 177/2004 * Admit.
The following substantial question of law is formulated for determination:- . . . ?Whether the ITAT was correct in law in holding that cess was not tantamount to tax within the meaning of Section 43B of the Income Tax Act, 1961?? .
The appellant shall file the requisite number of paper books within three months in accordance with the High Court Rules Post for hearing at its turn. . T.S. THAKUR, J . . B.N.CHATURVEDI, J DECEMBER 09, 2005 ga