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1980 (9) TMI 85 - GUJARAT HIGH COURT
Extract:
.......purchasing these stainless steel articles, must all be considered to be business expenditure within the meaning of s. 37 and allowable as such. Therefore, the question referred to us must be answered in the affirmative, that is, in favour of the assessee and against the revenue. The Commissioner will pay the costs of this reference to the assessee.