Neset Holdings (P) Ltd. v. CIT (2006) Relevant section: 37(1)
3. Can the value of bus donated by the assessee-employer to a school where the employees’ children were receiving education be allowed as deduction? CIT v. Rajasthan Spinning and Weaving Mills Ltd. (2006) Relevant section: 37
2. Are refunds of liquidated damages made, not voluntarily but solely to comply with the directions of an authority, allowable as deduction? Mahanagar Telephone Nigam Ltd. In re (2006) Relevant section: 37(1) and 57(iii)
Profits and Gains of Business or Profession Special 1. Are expenditure incurred by a company on account of stamp duty and registration fees for the issue of bonus shares allowable as revenue expenditure? CIT, Mumbai v. General Insurance Corporati
Companies Act, 1956 - Section 633 - Power of the court to give relief against prosecution - minor defaults by the company-ROC sought to prosecute the highest ranking officers of the company- Whether relief could be granted to the officers of the comp