traveling expenses

Bombay H.C : Assessee had not furnished details before Assessing Officer except copy of service agreement and debit notes and therefore, without making reference to record available before Commissioner (Appeals), Tribunal remanded matter back to Assessing Officer

Avijit Das / August 14, 2014

High Court Of Bombay Coca-Cola India (P.) Ltd. Vs. Assistant Registrar Representing Income Tax Appellate Tribunal Section 37(1),254 Assessment Years […]

Section 32

Madras H.C : The assessee has not produced any evidence for the advances given were out of interest free funds

Avijit Das / August 4, 2014

High Court Of Madras CIT, Central Circle, Chennai Vs. VGP Housing (P.) Ltd. Section 32 Assessment Years 2004-05 To 2007-08

Sec. 37(1)

Gauhati H.C : The disallowance under the head of foreign travel expenses, as had been made by the Assessing Officer and upheld by the first appellate authority and whether the said decision is perverse

Avijit Das / May 22, 2013

High Court Of Gauhati CIT vs. Williamson Tea (Assam) Ltd. Assessment Year : 2002-03 Section : 37(1) I.A. Ansari And

Section 251

Gujarat H.C : The assessing officer was not empowered to travel beyond the two specific issues contained in the order of remand passed by the Commissioner of Income Tax (Appeals) in the proceedings under section 115J

Avijit Das / April 7, 2011

High Court Of Gujarat DCIT(Asstt.) vs. Surat Electricity Co. Ltd. Assessment Year : 1988-89 Section : 251 Ms. Harsha Devani

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