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2003 (4) TMI 33 - HC - Income TaxEligibility for deduction of the service charges paid by the respective assessees-Government owned companies-to the Government as per certain Government orders under section 37 of the Income-tax Act, 1961 - "1. Whether, assessee being a company owned by the 'Government of Kerala' is entitled to claim deduction of the amount paid to the Government of Kerala for the services rendered to the assessee by the Government? - 2. Whether, assessee is entitled to claim deduction of Rs. 6,72,429, the employer's contribution to the provident fund in the AY 1991-92?" - we set aside the orders of the Assessing Officer and the two appellate authorities on the question of deduction of service charges under section 37 of the Act in all these cases and remit the matter to the Assessing Officer for consideration in accordance with law
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