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2006 (3) TMI 108 - HC - Income TaxLeave travel concession and medical insurance premium - technical service fees - "(1) Whether Tribunal is right in deleting the disallowance of Rs. 62,056 being technical service fees paid to Mettur Beardsell Ltd.? (2) Whether Tribunal is right in directing the Assessing Officer to exclude the leave travel concession and medical insurance premium in computing the disallowance under section 40(c)?" - first question referred to this court opinion will have to be answered in favour of the assessee, i.e., in the affirmative - second question, therefore, referred to this court will have to be answered in favour of the Revenue, i.e. in the negative
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