Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2003 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (2) TMI 27 - HC - Income Tax"Whether, , initial contribution by the assessee-company of Rs. 1,28,228 to superannuation fund was a allowable deduction for the assessment year 1978-79?" - "Whether, , the assessee was entitled to deduction of Rs. 22,81,847 which paid by the assessee company to its employees over and above the bonus payable under the Payment of Bonus Act for the assessment year 1979-80?" - Whether, , the limit prescribed under section 80G(4) was not confined to 55 per cent. (50 per cent.) of 10 per cent. of gross total income and the said section only prescribed the ceiling for deduction for the assessment years 1978-79 and 1979-80?" - Question No. 1 In the affirmative and in favour of the assessee. - Question No. 2 In the negative and in favour of the Revenue. - Question No. 3: In the negative and in favour of the Revenue.
|