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1996 (2) TMI 52 - MADHYA PRADESH HIGH COURT
Extract:
....... assessee is not entitled to deduction of Rs. 52,589 paid by the assessee for illegal purpose and the same has rightly been disallowed by the Income-tax Officer and affirmed by the Commissioner of Income-tax (Appeals). The view taken by the Tribunal is not correct. Hence, this reference is answered against the assessee and in favour of the Revenue.