Sec. 37(2A)

Sec. 37(2A), Section 37

Allahabad H.C : Whether, on the facts and circumstances of the case, the learned Tribunal was legally correct in holding that incurring expenses on boarding and lodging facilities given to auditors and Government and semi-Government servants visiting the factory did not amount to entertainment and that it should be deemed a necessary expenditure under s. 37(1) of the IT Act, 1961?

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High Court Of Allahabad CIT vs. Bazpur Co-Operative Sugar Factory Sections 37(2A) Asst. Year 1976-77 M. Katju & Prakash Krishna, […]

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. 37(2A), Section 32, Section 32A

Madras H.C : Three questions at the instance of the Revenue and one at the instance of the assessee arising from the order of the Tribunal on the appeals preferred by the assessee, as also, by the Revenue which appeals arose out of the order of the CIT(A) in appeal with regard to the assessment made on the assessee for the asst. yr. 1985-86 are now before us.

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High Court Of Madras Ennore Foundries Ltd. vs. CIT Sections 32A, 37(2A), Expln., 37(3), 40(c), 43A, RULE 6D Asst. Year

Sec. 37(2A), Sec. 37(3A), Sec. 40(c), Sec. 40A(5), Section 37

Madras H.C : Whether in the facts and in the circumstances of the case the Tribunal was right in holding that the reimbursement of the medical expenses made to the director/divisional managers/secretary of the company should be taken into account for the purpose of computing disallowance under s. 40(c)/40A(5).

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High Court Of Madras Rane (Madras) Ltd. vs. CIT Sections 37(2A), 37(3A), 40(c), 40A(5), 55, 55A Asst. Year 1984-85 R.

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