Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (11) TMI 433 - HC - Income TaxExpenditure related to rebate allowed to certain institutional bodies against the advances received during the years 1991 to 2002 - Tribunal allowed it as one time expenditure - Revenue alleged non- production of evidences to relate it to relevant A.Y. 03-04 - Held that:- The documents on record prove that rebate was allowed as one-time expenditure during the relevant assessment year in pursuance of the decision of the board of directors dated 18.04.2002. It is finding of fact. Therefore, no substantial question of law arises for consideration by this court - Decided against the Revenue.
|