Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1975 (4) TMI 26 - ALLAHABAD HIGH COURT
Extract:
.......ent introduced by section 37(2A) which restricts the allowance of such an expenditure to a maximum limit of Rs. 5,000. We, accordingly, answer the question in the affimative, in favour of the department and against the assessee. The Commissioner of Income-tax is entitled to the costs which we assess at Rs. 200. Question answered in the affirmative.