PRINCIPAL COMMISSIONER OF INCOME TAX RAJBAGH SRINAGAR vs. M/S GRAVITA METAL INC INDUSTRIAL ESTATE KATHUIA J AND K
ITA/1/2024HC J&K31 Oct 2024
Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE MA CHOWDHARY
Section 12Section 17Section 4Section 6Section 67Section 69
67 (10) of
the Act of 2005 were dropped and order for payment of Entry Tax under
Section 4 (2) of the Act of 2000 was issued. The Assessing Authority also
invoked the penalty provision, i.e., Section 69 (1) (o) of the Act of 2005 and
imposed penalty equal to double the amount of tax payable under
