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2012 (1) TMI 252 - AT - Income TaxSurplus arising on prepayment of deferred sales was a revenue receipt liable to tax u/s. 41(1) - deduction u/s. 80M - disallowance of expenses for earning dividend income as made by the revenue authorities cannot be sustained - computation of deduction u/s. 80HHC - expenditure in the form of premium on premature redemption of debentures - Disallowance in respect of Company's contribution to Provident Fund - disallowance u/s. 92C - commission to non AEs - recompute deduction under section 80 HHC
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