Commissioner of Income Tax vs. Sri. B. Venkatesam,
The appeal stands disposed of with no order as to
ITTA/41/2000HC Telangana01 Dec 2011
For Appellant: Mr C.S. Aggarwal, Sr. Advocate withFor Respondent: Mr Sanjeev Sabharwal, Sr. Standing Counsel
Section 260A(1)Section 43B
section 43B of the Act the same was deductible only if the
actual payment was made. The CIT(Appeals) also held that the liability of
the appellant would arise only when the Supreme Court gave a verdict in
favour of the Custom Department.
12.
The appellant challenged the order passed by CIT (Appeals) before
the Tribunal. The Tribunal