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2012 (6) TMI 615 - HC - Income TaxExpenditure - illegal gratification – commission paid to directors for awarding construction contract – In the revised return filed by the assessee the said commission was shown under commission account - seizure of books of account by the Department Income-tax Officer disallowed the said claim for commission – Held that:- expenditure incurred in such immoral acts cannot be construed as expenditure incurred for the purpose of profits and gains of business or profession and the benefit of deduction or allowance under Parliamentary legislation cannot be extended to such persons or to such expenditure - commission not deductible under section 37 of the Act - appeals are dismissed.
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