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1976 (4) TMI 5

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Income Tax
Judge(s)  : G. K. GOVINDA BHAT., M. N. VENKATACHALAIAH  JUDGMENT GOVINDA BHAT C.J.-This is an application under s. 256(2) of the I.T. Act, 1961, made by the Commis .....

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..... he restrictions laid down under s. 37(2A) of the Act is not applicable to the said expenditure. The Tribunal has come to the conclusion that expenditure incurred at the general body meeting cannot be .....

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