Where the assessee-company had only acquired “access” to technical information under the agreement i.e. know-how which related to the process of manufacture, which was not, related to any secret process or patent rights or even the right to use a tra
Case Fact: Whether a business expenditure deductible on actual payment basis in accordance with section 43B be allowable even if it is not actually allowable under section 29 read with sections 37(1), 145?
Case Fact: Whether Assessing Officer can drop penalty proceedings without giving detailed reasons thereof?
Whether a business expenditure deductible on actual payment basis in accordance with section 43B be allowable even if it is not actually allowable under section 29 read with sections 37(1), 145?
Whether, order for preparing fresh books u/s 142(2A) by A.O. is justified in law?
Section 37(1), read with section 170, of the Income-tax Act, 1961 - Business expenditure - Allowability of - Assessment year 1998-99 - Assessee-company was incorporated through conversion of a partnership firm - It claimed deduction of payment of sal
Section 115JA of the Income-tax Act, 1961 - Minimum alternate tax - Assessment year 1997-98 - Whether for purposes of computing book profit under section 115JA, provision made by assessee for bad and doubtful debt can be added back to net profit only
Case Name: Appellants:- Gestetner Duplicators Pvt.Ltd. Respondent:- Commissioner of Income Tax, Decided on: 14.12.1978 Assessee's claim for deduction under section 36(1)(iv) of the Indian Income Tax Act 1961 in respect of three sums of
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