Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1975 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1975 (4) TMI 19 - HC - Income TaxExtract: .......facilitating the carrying on of its business and must therefore be held to be of a revenue nature. We, accordingly, answer the question by saying that the sums of Rs. 10,859, Rs. 9,865 and Rs. 1,000 were admissible allowance not under section 30(a)(i) but under section 37 of the Act. The assessee is entitled to the costs which we assess at Rs. 200.
|