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1983 (9) TMI 67 - DELHI HIGH COURT
Extract:
.......)(xv) of the 1922 Act or s. 37 of the Act. The finding of the Tribunal is It is not shown that incurring of this expenditure was necessary for the purpose of carrying on the business of the assessee. For the above reasons, we answer the question in the negative, i.e., in favour of the assessee, and against the Revenue. We make no order as to costs.