Section 40A

Section 40A

Kerala H.C : Whether question of agency being a question of fact could not be resolved by merely applying reasoning adopted by Tribunal in some other case but had to be answered with reference to facts and circumstances of each case and with reference to material available before Tribunal – Held, yes – Whether thus, matter was to be remitted back to Tribunal for fresh adjudication

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High Court Of Kerala CIT, Kottayam vs. Koottummal Groups Section 40A(3) Assessment Year 2007-08 Antony Dominic And Anil K. Narendran,

Sec. 37(1), Sec. 36(1)(vii), Sec. 40A(9), Sec. 43(1), Section 32, Section 80-I, Section 80HH

Karnataka H.C : Where assessee claimed expenditure incurred for community development, in view of fact that he had not placed any materials on record in support of their claim of expenditure so as to apply test of commercial expediency, expenses incurred by assessee for community development was not allowable under section 37(1)

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High Court Of Karnataka CIT, Central Circle vs. Wipro Ltd. Assessment Years : 1986-87, 1987-88 And 1992-93 Section : 37(1),

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