S. 2(24) : Income–Collection of value added tax on behalf of the State Government–Excess over expenditure deposited in State Treasury–Not assessable as income. [S. 2(24(i), 12A]
CIT v. H. P. Excise and Taxation Technical Service Agency. (2019) 414 ITR 539 (HP) (HC) Editorial: SLP of revenue is dismissed CIT v. H. P. Excise and Taxation Technical Service Agency. (2019) 414 ITR 7 (St) (SC)