Sec. 32(1)

Sec. 32(1), Sec. 35B, Section 214, Section 32, Section 35, Section 80J

Andhra Pradesh H.C : Whether the Tribunal was right in holding that the words ‘regular assessment’ occurring in s. 214 refer only to the original assessment or the first assessment made by the ITO and not to any order which may be passed pursuant to an appellate order ?

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High Court Of Andhra Pradesh Warner Hindustan Ltd. vs. CIT Sections 214, 37(1), 35B, 80J, 32(1), 35(2)(iv) Asst. Year 1973-74

Sec. 256(2), Sec. 32(1), Sec. 37(1), Section 256, Section 32, Section 37

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 22,650 incurred on plantations in the factory premises and residential quarters of the company is allowable as deduction in terms of sub-s. (1) of s. 37 of the IT Act, 1961 ?

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High Court Of Madhya Pradesh : Indore Bench Hindustan Electro Graphites Ltd. vs. CIT Sections 256(2), 32(1), 37(1) Asst. Year

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