Sec. 28 & 41 of Income Tax Act, 1961—Business Income—Tribunal was right in holding that the difference between the sales-tax loan amount and the amount paid on Net present value basis under the sales-tax deferral scheme of Maharashtra Government is not a remission of liability u/s.41(1)- - CIT V/s WHEELS INDIA LTD. - [2020] 427 ITR 150 (MAD)