Case Laws / Head Notes / Paras
Property/Finding that large building had been let out to an associate company on a very low rent/Tribunal justified in remanding matter for determination of reasonable rent/No question of law arose/Indian Income Tax Act, 1961, Ss. 22 & 256.Business expenditure/Disallowance/Deductions claimed in respect of presentation articles and in respect of other trade expenses/Finding that no details had been furnished regarding claims/Tribunal justified in confirming disallowance of expenses/-No question of law arose-Indian Income Tax Act, 1961, Ss. 37 & 256.Powers of Tribunal/Power to admit or reject additional grounds of appeal/Rejection of claim for deduction because Tribunal found that no such claims had been made before A.O./Tribunal justified in rejecting additional ground of appeal/No ...
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