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2005 (3) TMI 83 - HC - Income TaxDeduction u/s 37 - business or commercial expediency – burden of proof - trade discount scheme expenditure - payment in respect of the supplies effected – payment towards service charges - corporate and management charges - marketing service charges - Tribunal has committed a grave error in not properly understanding the transaction entered into between the assessee and others. We therefore set aside the order of the Tribunal and uphold that of the Commissioner (Appeals) and held that the assessee had not discharged the burden that it is entitled to deduction under section 37
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