Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1993 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (9) TMI 317 - SC - Income TaxWhether Tribunal was right in law in holding that the fee paid to the auditors has been correctly disallowed in computing the agricultural income of the appellant - expenditure incurred for the purpose of maintaining accounts and getting them audited and for the purpose of preparing a return of income under the said Act. It must follow that the professional fee paid to an auditor for the purpose also falls u/s 5(j) - question is answered in negative
|