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ITAT: Refund of Sewage Tax Constitute ‘Business Income’ - (23 May 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the refund of sewage tax would be assessed as business income as the same was earlier claimed as business expenditure under the provisions of the Income Tax Act, 1961.

Tags : ITAT   SEWAGE TAX   INCOME-TAX ACT   1961  

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