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2002 (8) TMI 48 - MADRAS HIGH COURTWhether the assessee was entitled to investment allowance on the incremental cost by reason of foreign exchange fluctuation - whether in computing the amount of deduction admissible under rule 6D read with section 37(3), the ceiling should be applied to the aggregate of all the tours made by the persons during the previous year and not to individual tours - whether the expenditure incurred for reimbursement of medical expenses incurred by a director could be treated as part of remuneration for purpose of computing the disallowance under section 40(c). - whether part of the entertainment expenditure attributable to the staff of the assessee was to be excluded from the disallowance under section 37(2A) of the Act. Section 37(2A) of the Act was amended by adding Explanation thereunder by the Finance Act, 1983, with effect from April 1, 1976.
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