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1 - 10 of 33 (0.26 seconds)Section 14A in The Income Tax Act, 1961 [Entire Act]
Section 194H in The Income Tax Act, 1961 [Entire Act]
Section 9 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Commissioner Of Income-Tax, Gujarat-V vs Abdul Razak & Co. on 12 February, 1981
35. Respectfully following the judgment of Hon. Jurisdictional High
Court in the case of CIT vs. Abdul Razak & Co. (supra), we are of the
considered opinion that sundry debit balance written off for
Rs.56,000/- should be allowed as a revenue expenditure. This ground
of assessee is allowed.