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Showing 121 to 122 of 122 Records

• 1977 (1) TMI 2 - SUPREME COURT
  

  Contribution to government for construction of new road in area of the assessee's factory - assessee acquired an enduring advantage for its business - expenditure incurred in this connection was capital in nature

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• 1977 (1) TMI 1 - SUPREME COURT
  

  Expression "person concerned in the management of the business" for the purposes of s. 2(6C)(iii) includes a person who indirectly controls management of the company - term "concerned" in this section could not be restricted to mean to be a person who was an employee or an office-bearer of the company - since the assessee was in control of the company, he was a person concerned in the management of the business of the company

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