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2002 (11) TMI 77 - HC - Income TaxClaim for weighted deduction under section 35B of the Act, in respect of the various items of expenditure, which include the expenses incurred on shipping and forwarding, audit fee, insurance, legal and professional charges, charity and donation and handling of export business carried on by the assessee. - Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the assessee was not entitled to deduction in respect of whole of the expenses on the following items: salary to persons engaged in handling export business, rent, printing and stationery, postage, telex, telephone and telegram, electricity and water, travelling, repair and maintenance of car, general repairs to buildings, bank charges, salary to the managing director, meeting fees, advertisement, bank interest, guarantee commission and depreciation of car?"
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