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Business expenditure u/s 37 - amount paid to the widow of the former Managing Director of the company who passed away - The Assessing Officer should have known that 'Died in Harness' would mean that a person dies while he was in service and does not mean that while on duty. This erroneous interpretation has led to an erroneous Assessment Order. - HC

Income Tax - Business expenditure u/s 37 - amount paid to the widow of the former Managing Director of the company who passed away - The Assessing Officer should have known that Died in Harness would mean that a person dies while he was in service and does not mean that while on duty. This erroneous interpretation has led to an erroneous Assessment Order. - HC - TMI Updates - Highlights ..... .....

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