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2012 (9) TMI 481 - SUPREME COURTClaim of revenue expenditure u/s 37 - assessee had actually imported the "knowhow" - claim of the assessee for deduction of earlier years' expenditure pertaining to AY 1991-1992 cannot be allowed in AY 1992-1993 - Held that:- No view on the applicability of Section 35AB or Section 37 is required as during the pendency of this civil appeal, the assessee has got deduction u/s 37 as claimed, thus at this point of time, it would not be fair to ask the assessee, who has already got deduction under Section 37 to re-work and claim the benefit under Section 35AB on the basis of amortization of capital expenditure - against revenue.
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