revenue: - .................................................................. 10
Analysis and reasons: - ............................................................................................................ 10
Deduction claimed under Section 35DD: - .......................................................................... 11
Disallowance under Section 14A of the Act: - ..................................................................... 16
Commuted/discounted one-time lease ... upholding the disallowance of Rs.44,00,739/- claimed under section 35DD of
the Act, being l/5th of expenses incurred in [the] assessment year
Commissioner of Income Tax (Appeals) ['CIT(A)'] under section 35DD and
14A of the Act.
ITA 213/2020 and connected matters Page ... With respect to the disallowance under Section 35DD , Mr. Rohit Jain,
the learned counsel for the Appellant contends that the Appellant had
incurred expenditure aggregating
Whether the assessee was entitled to get
deduction under Section 35DD of the said Act
or not ?
(ii) Whether the assessee was entitled ... concerned, namely, with regard to the deduction under Section
35DD , the learned Tribunal noted that for the assessment years
Whether the assessee was entitled to get
deduction under Section 35DD of the said Act
or not ?
(ii) Whether the assessee was entitled ... concerned, namely, with regard to the deduction under Section
35DD , the learned Tribunal noted that for the assessment years
Whether the assessee was entitled to get
deduction under Section 35DD of the said Act
or not ?
(ii) Whether the assessee was entitled ... concerned, namely, with regard to the deduction under Section
35DD , the learned Tribunal noted that for the assessment years
part of section 28 . The income referred to in section 28 shall be
computed in accordance with the provisions contained in section ... certain domestic companies. Section
35 deals with expenditure on scientific research, section 35AB
deals with expenditure on know-how and section 35ABB deals
with expenditure
sections 30 to 36 ;
(iv) Section 37 referred to expenditure detailed in sections 30 to 36 ;
(v) Section 37(4) overrides section ... sections to section 37 , i.e., (2), (3) and (3A) override section 37(1) ;
(vi) Section 40 with detailed certain amounts not deductible excluded sections
part of section 28 . The income referred to in section 28 shall be
computed in accordance with the provisions contained in section ... certain domestic companies. Section
35 deals with expenditure on scientific research, section 35AB
deals with expenditure on know-how and section 35ABB deals
with expenditure
part of section 28 . The income referred to in section 28 shall be
computed in accordance with the provisions contained in section ... certain domestic companies. Section
35 deals with expenditure on scientific research, section 35AB
deals with expenditure on know-how and section 35ABB deals
with expenditure
part of section 28 . The income referred to in section 28 shall be
computed in accordance with the provisions contained in section ... certain domestic companies. Section
35 deals with expenditure on scientific research, section 35AB
deals with expenditure on know-how and section 35ABB deals
with expenditure
