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2002 (9) TMI 52 - KERALA HIGH COURTWeighted deduction under section 35B in respect of interest paid on shipping loan and bank charges - weighted deduction under section 35B of 50 per cent. of the expenditure incurred on packing materials and printing - weighted deduction under section 35B on the expenditure on salary and bonus - weighted deduction under section 35B of commission paid to agent abroad – weighted deduction in respect of the items relating to prospect estate and warehousing charges - The next question is with regard to the deduction of bank guarantee commission as revenue expenditure - The next issue is regarding the deduction under section 37 of bonus paid in excess of the limit specified in section 36(1)(ii) of the Income-tax Act. - The next is regarding the deduction under section 37 of the commission paid to Tara Agencies and Bhansali Brothers.
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