COMMISSIONER OF INCOME TAX, KOLKATA-II, KOLKATA vs. M/S. BIRLA CORPORATION LTD.
ITA/158/2010HC Calcutta18 Dec 2023
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 4A
Section 4A of the U.P. Act, 1948 has not authorised the
respondent/assessee either to collect the tax component on exempted
sales or to retain it and to grant it as state subsidy.
15. Apart from above, once admittedly the amount as shown in the invoices
is the sale price of the goods sold by the respondent/assessee to
purchasers
