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2020 (1) TMI 1608 - BOMBAY HIGH COURTNature of expenditure - Revenue share of licence fees - Whether revenue expenditure allowable as deduction u/s 37(1) - HELD THAT:- Question No. (i) is covered against the Revenue passed by this Court in [2016 (4) TMI 1410 - BOMBAY HIGH COURT] involving this very assessee. Without recording separate reasons, therefore, this question is not considered. Disallowance of interest expenditure towards interest free loan to the subsidiary - HELD THAT:- Question No. (ii) is covered by the virtue of the decision of the Supreme Court in the case of S.A. Builders Ltd [2006 (12) TMI 82 - SUPREME COURT]. Hence, this question is also not entertained. No substantial question of law in this Appeal
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