254 ITR

Sec. 35B, Sec. 37(1), Section 37

Punjab & Haryana H.C : Whether, on the facts and circumstances of the case, in the absence of there being anything on record connecting the aforesaid items of expenditure wholly or in part with the specific activities mentioned in s. 35B(1)(b), the Tribunal was right in law in allowing weighted deduction on the aforesaid items of expenditure simply because they were connected with the assessee’s export business ?

High Court Of Punjab & Haryana CIT vs. Oswal Woollen Mills Ltd. Sections 35B, 37(1) Asst. Year 1976-77 Jawahar Lal

Sec. 145A, Sec. 37(1), Section 145, Section 32A, Section 32AB, Section 37, Section 80HHC

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing a sum of Rs. 8,29,723 as revenue expenditure ? Whether, the Tribunal was justified in law in allowing the claim of Rs. 36.77 lacs under s. 32AB and Rs. 1,28,960 under s. 80HHC of the IT Act, 1961 ?

High Court Of Calcutta CIT vs. Berger Paints (India) Ltd. Sections 32AB, 37(1), 80HHC(4), 145, 145A Asst. Year 1988-89 Ajoy

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