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1 - 7 of 7 (1.15 seconds)Section 68 in The Indian Evidence Act, 1872 [Entire Act]
Section 114 in The Indian Evidence Act, 1872 [Entire Act]
Cit vs La Medica on 15 March, 2001
1.2 That on facts and circumstances of the case and in law,
the CIT (A) erred in applying the ratio of decision of Hon'ble
Delhi High Court in CIT vs. La Medica, 250 ITR 575.
Section 143 in The Indian Evidence Act, 1872 [Entire Act]
The Companies Act, 1956
Commissioner Of Income-Tax vs Dalmia Cement (B.) Ltd. on 4 September, 2001
26. The assessee has also cited the judgement of the Hon'ble Delhi High Court
in the case of CIT v. Dalmia Cement (B) Ltd. 254 ITR 377 (Del) wherein it has
been held that reasonableness of expenditure cannot be gone into by the
Department. This judgement has been relied upon for the proposition that
remuneration paid to the Managing Director of Rs. 2 lacs was justifiable and could
not be disallowed.
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