S. 225 : Collection and recovery – Stay of proceedings- Disallowance of expenditure has to be determined having regard to object of provision and not on the basis of whether anybody else is also being levied same fee or charge- Directed to pay 20% of tax in dispute with in six weeks from the order . [ S.40(a)(iib) ]
Kerala State Beverages (Manufacturing & Marketing) Corporation Ltd. v. ACIT (2018) 256 Taxman 88/ 166 DTR 313/ 305 CTR 666 (Ker)( HC)