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2013 (2) TMI 627 - SC ORDERDeduction u/s 37(1) - welfare expenses towards providing education to its employees' children & Payments to other educational institutions where the children of its employees were studying - held that:- matter remanded back in view of earlier decision in Sandur Manganese & Iron Ores Ltd. Versus Commissioner of Income-tax [2012 (9) TMI 765 - SUPREME COURT]. There is a difference between reim-bursement and contribution. If the Tribunal comes to the conclusion that the amount has been reimbursed, the quantified amount shall be certified by the chartered accountant of the assessee to enable the assessee to make a claim.
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