McDowell & Company Limited v. CTO

McDowell & Company Limited vs CTO (1986 AIR 649) is one of the earliest cases in independent India dealing with the concepts of tax planning and Tax Evasion. The case pertained to whether excise duty paid is a part of "turnover," for the computation of sales tax under the Andhra Pradesh General Sales Tax Act, 1947 of a liquor manufacturer when the excise duty is paid directly by the purchaser to the government exchequer.

Source: Wikipedia — McDowell & Company Limited v. CTO (CC BY-SA 4.0)

McDowell & Company Limited v. CTO

McDowell & Company Limited vs CTO (1986 AIR 649) is one of the earliest cases in independent India dealing with the concepts of tax planning and Tax Evasion. The case pertained to whether excise duty paid is a part of "turnover," for the computation of sales tax under the Andhra Pradesh General Sales Tax Act, 1947 of a liquor manufacturer when the excise duty is paid directly by the purchaser to the government exchequer.

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Source: Wikipedia "McDowell & Company Limited v. CTO" · CC BY-SA 4.0

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