Ground No.4 Ground No.5 Ground No.5
expenses under sec.35DD
Disallowance of commission Ground No.7 Ground No.5 Ground ... 4562&4607/Mum/2017
Director under sec.40(a)(ia).
Disallowance for delayed Ground No.8 Ground No.6 Ground No.7 Ground
Ground No.4 Ground No.5 Ground No.5
expenses under sec.35DD
Disallowance of commission Ground No.7 Ground No.5 Ground ... 4562&4607/Mum/2017
Director under sec.40(a)(ia).
Disallowance for delayed Ground No.8 Ground No.6 Ground No.7 Ground
Ground No.4 Ground No.5 Ground No.5
expenses under sec.35DD
Disallowance of commission Ground No.7 Ground No.5 Ground ... 4562&4607/Mum/2017
Director under sec.40(a)(ia).
Disallowance for delayed Ground No.8 Ground No.6 Ground No.7 Ground
Ground No.4 Ground No.5 Ground No.5
expenses under sec.35DD
Disallowance of commission Ground No.7 Ground No.5 Ground ... 4562&4607/Mum/2017
Director under sec.40(a)(ia).
Disallowance for delayed Ground No.8 Ground No.6 Ground No.7 Ground
Ground No.4 Ground No.5 Ground No.5
expenses under sec.35DD
Disallowance of commission Ground No.7 Ground No.5 Ground ... 4562&4607/Mum/2017
Director under sec.40(a)(ia).
Disallowance for delayed Ground No.8 Ground No.6 Ground No.7 Ground
thereof to only a 25,60,000/-
under the provisions of section 35DD of the
6. Without prejudice, on the facts and in the
circumstances ... Section 115JB of the Act was also confirmed in
view of retrospective amendment.
iv. With respect to the applicability of Provision of Section
35DD
thereof to only a 25,60,000/-
under the provisions of section 35DD of the
6. Without prejudice, on the facts and in the
circumstances ... Section 115JB of the Act was also confirmed in
view of retrospective amendment.
iv. With respect to the applicability of Provision of Section
35DD
thereof to only a 25,60,000/-
under the provisions of section 35DD of the
6. Without prejudice, on the facts and in the
circumstances ... Section 115JB of the Act was also confirmed in
view of retrospective amendment.
iv. With respect to the applicability of Provision of Section
35DD
thereof to only a 25,60,000/-
under the provisions of section 35DD of the
6. Without prejudice, on the facts and in the
circumstances ... Section 115JB of the Act was also confirmed in
view of retrospective amendment.
iv. With respect to the applicability of Provision of Section
35DD
such expenditure are to be
considered as per provision of Sec. 35DD of the Act.
30. We consider that the claim of the assesse regarding ... allowability of
the expenditure as per the provisions of Sec. 35DD of the Act is required
to be examined
