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Petitioner: COMMISSIONER OF INCOME-TAX (ADDL.) VS Respondent: T. NAGGIREDDY
Court Name: Supreme Court of India Judge(s): N. Venkatachala, B. P. Jeevan Reddy Title: COMMISSIONER OF INCOME-TAX (ADDL.) vs T. NAGGIREDDY Case No.: Civil Appeal No,1193 of 1977 Date of Judgment:1993-03-17 Reported As: 1993 PTD 409 Result: Appeal is allowed
Judgment In this case there is only one question, namely, whether the sales tax amount collected by the assessee is includible in the income of the assessee. As held by us in C.N. Nos. 2468 to 2471 of 1977 (Jonnalla Narashimharao & Co. v. C.I.T. (1993) 200 ITR 588 (SC)), it is includible. The appeal is allowed. No costs.