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2019 (8) TMI 1347 - HC - Income TaxNature of expenses - expenses on consumption and replacement of stores and spares - revenue or capital expenditure - disallowance u/s. 40(a)(ia) in respect of commission payment to dealers - HELD THAT:- questions Nos.1 and 3 as proposed by the Revenue are concerned, the same are no longer res integra in view of the decision of this Court in the case of Principal Commissioner of Income Tax vs. M/s. Gujarat Narmada Valley Fertilizer and Chemicals Ltd. [2019 (4) TMI 1723 - GUJARAT HIGH COURT] Disallowance u/s 37(1) in respect of expenses being contribution / donation to educational institutions, trust, local bodies - HELD THAT:- This issue is also no longer res integra in view of the decision of this Court in the case of the Principal Commissioner of Income Tax vs. M/s. Gujarat Narmada Valley Fertilizer and Chemicals Ltd. [2019 (8) TMI 1288 - GUJARAT HIGH COURT]
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