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2005 (7) TMI 51 - HC - Income Tax"1. Whether, Tribunal was justified in allowing the claim of deduction being expenditure incurred on scientific research and development? 2. Whether Tribunal was legally justified in upholding the order of the learned Commissioner of Income-tax (Appeals) directing the Assessing Officer to allow claim being interest on Government loan which was correctly disallowed by the Assessing Officer? 3. Whether, Tribunal was legally justified in holding that the expenses relating to earlier years claimed during the year under consideration was liable to be considered in the assessment year 1986-87 which was rightly disallowed by the Assessing Officer for the year under consideration, i.e., the assessment year 1985-86 in the circumstances of the case?"
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