CIT vs Mcdowell and Co. Ltd.
Deduction on actual payment-Tax, fee, cess or duty, Bottling fee-AY 1995-96. The assessee was manufacturing liquor. The bottling fee payable under excise was neither, tax nor fee nor duty nor cess. Therefore, the bo [LexDoc Id : 363256]
Shree Baidyanath Ayurved Bhawan Ltd. vs CCE
Applicability of statute having different object to another-Non-applicability of certain maxims in taxation matters-The definition of one statute having different object, purpose and scheme could not be applied mechanically to another statute. The primary object of [LexDoc Id : 360791]
