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M/S. L & T Hochtief Seabird Joint ... vs The Dy It Cir 12(2), Mumbai on 30 September, 2019 cites

Nav Ketan International Films Pvt. Ltd. vs Commissioner Of Income-Tax on 22 November, 1993

In the circumstances, we answer question No. 3 in the negative, i.e., in favour of the assessee and against the Department, on the footing that the decisions of the Tribunal in Pai Paper and Allied Industries Pvt. Ltd. and Nav Ketan International Films Pvt. Ltd. delivered earlier have been rightly overruled by the Bombay High Court in the aforestated cases reported in Pai Paper and Allied Industries Pvt. Ltd. v. CIT [1994] 207 ITR 410 and Nav Ketan International Films Pvt. Ltd. v. CIT [1994] 209 ITR 976."
Bombay High Court Cites 9 - Cited by 3 - S V Manohar - Full Document

Filmyug Pvt. Ltd. vs Commissioner Of Income-Tax on 22 January, 2003

In Filmyug Pvt. Ltd. (supra), the Hon'ble Bombay High Court held that the Tribunal was right in holding that for computing the disallowance u/s 40(c) of the Act, in respect of expenditure which resulted in remuneration, benefit or amenities to the managing director the sum of Rs.3,50,000/- paid in the accounting year relating to the assessment year 1979-80 and Rs.5,00,000/- paid in the accounting year relating to the assessment year 1981-82 for the professional work of directing motion pictures under productions should not be taken into account.
Bombay High Court Cites 12 - Cited by 1 - J P Devadhar - Full Document
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