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Documents citing Dcit, New Delhi vs M/S. Gujarat Guardian Ltd., New Delhi on 16 August, 2018

Paradeep Phosphates Limited, ... vs Acit, Corporate Circle-1(2), ... on 27 August, 2018

23.Ld A.R. relied on the decision of Delhi Benches of the Tribunal in the case of DCIT vs. Gujarat Guardian Ltd., (2006) 152 Taxman 37 (Del) (Mag), wherein, the assessee had incurred an expenditure of Rs.10 lakhs towards contribution to a school and the Assessing Officer disallowed the same u/s.40A(9) of the Act, which bars deduction of contribution made by an employer to any fund, trust, etc, for the benefit of employees.
Income Tax Appellate Tribunal - Cuttack Cites 14 - Cited by 0 - Full Document

Paradeep Phosphates Limited, ... vs Acit, Corporate Circle-1(2), ... on 29 August, 2018

"23. Ld A.R. relied on the decision of Delhi Benches of the Tribunal in the case of DCIT vs. Gujarat Guardian Ltd., (2006) 152 Taxman 37 (Del) (Mag), wherein, the assessee had incurred an expenditure of Rs.10 lakhs towards contribution to a school and the Assessing Officer disallowed the same u/s.40A(9) of the Act, which bars deduction of contribution made by an employer to any fund, trust, etc, for the benefit of employees.
Income Tax Appellate Tribunal - Cuttack Cites 2 - Cited by 0 - Full Document
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