Sec. 37(2)

Sec. 36(1)(iii), Sec. 37(1), Sec. 37(2), Section 36, Section 37

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding expenses of Rs. 1,55,795 spent on silver vessels, carpets, silver ornaments and other gift items for distribution to the dealers as business expenditure ?

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High Court Of Punjab & Haryana CIT vs. Avery Cycle Industries Ltd. Sections 36(1)(iii), 37(1), 37(2), 80HHC, Expln. (baa) Asst.

Sec. 36(1)(iii), Sec. 37(2), Sec. 37(2A)

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the learned Tribunal was justified in law in holding that part of sales promotion expenses or sales seminar expenses of Rs. 2,03,846 including inter alia, on account of supply of food and drinks to employees and customers, was business expenditure and an allowable deduction from assessee’s business income and not in the nature of entertainment expenditure disallowable under s. 37(2A) of the IT Act ?

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High Court Of Calcutta CIT vs. Chemcrown (India) Ltd. Sections 36(1)(iii), 37(2), 37(2A) Asst. year 1990-91 D.K. Sheth & R.N.

Sec. 36(1)(v), Sec. 37(2), Sec. 37(4), Section 261, Section 34, Section 36, Section 37

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the assessee’s claim for deduction of Rs. 34,100 was rightly accepted by the Tribunal ? Whether, on the facts and in the circumstances of the case, the assessee’s claim for deduction of Rs. 28,245 was rightly accepted by the Tribunal ?

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High Court Of Calcutta CIT vs. Orient Paper Mills Ltd. Sections 37(2), 37(4), 34(1), 261, 36(1)(v) Asst. Year 1971-72 Dipak

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