Commissioner of Income Tax, Kanpur Versus M/S Maheswari Excise Co., Banda (U. P.) - Income Tax - ALLAHABAD HIGH COURT - HC - Nirgam Mulya Consideration for grant of exclusive privilege for selling country liquor - Held that - Following The Commissioner of Income-tax, Lucknow vs. M/s. Ram Sanehighat, Barabanki 2005 (4) TMI 545 - ALLAHABAD HIGH COURT - Nirgam Mulya was not form part of the purchase price of country liquor but it is consideration paid by the State Government for party privilege................................... Income Tax - Case Laws
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