Kerala State Beverages Manufacturing & Marketing Corporation Ltd. v. The Assistant Commissioner of Income Tax Circle 1 (1)

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Income ­Tax Act, 1961 – Ss. 143 (3), 40 – Surcharge on Taxes Act, 1957 (Kerala) – S. 3 (1) – General Sales Tax Act, 1963 (Kerala) – S. 5 (1) (b) – Assessment of Income – Amounts not deductible – Levy of surcharge on sales and purchase taxes.