Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2005 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (9) TMI 54 - HC - Income TaxAllowability u/s 37 - Contribution to the superannuation fund - Donation to an education society - Expenditure towards supply of tea, soft drinks – Legal expenses - Foreign travel expenses - Whether provisions of the Income-tax Rules 87 and 88 and the Board's notification issued in exercise of the powers conferred under section 36(1)(iv) of the Income-tax Act should be ignored as being in conflict with the provisions of section 36(1)(iv)? –- Whether road constructed by the company constituted 'plant' within the meaning of section 43(3), and is eligible for depreciation allowance – Whether interest under section 216 could be levied on the advance tax payable itself was not underestimated being the amount payable in instalments was less – Whether full liability on actuarial basis on account of special provision represented on accrued liability and was an admissible deduction in computing the profits of the assessee-company
|