Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1984 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1984 (2) TMI 88 - HC - Income TaxExtract: .......circumstances, it cannot be said that this expenditure conferred any benefit, amenity or perquisite to the employees within the meaning of s. 40(c)(iii). We, therefore, answer the question referred to us in the negative, in favour of the assessee and against the Department. There will, however, be no order as to costs. SUHAS CHANDRA SEN J.-I agree.
|