F.C.S. International Marketing (P) LTD. vs ACIT
Expenditure on scientific research-Binding nature of Tribunal’s order-AY 1985-86. The Tribunal had remitted the assessee’s case to the AO with a direction to refer the question to the prescribed authority whether the exp [LexDoc Id : 299284]
DCIT vs Roshan Singh
Appeal to Tribunal - Additional ground - The Tribunal could not admit the additional ground of appeal that pleaded taxability of accrued interest on IVPs u/s 69 of the Income... [LexDoc Id : 263401]
CIT vs G.B.H. Exporters
Reference to High Court - Academic questions - The High Court had the power to refuse to answer questions of fact or of law that were purely academic and had no bearing on the dispute between the p... [LexDoc Id : 234419]
Rajasthan HC
2004
ITO vs Dhiman Systems
Business expenditure-Foreign tour of the partners-The expenses incurred by the assessee firm in sending its partners on a foreign tour for business purposes were allowable as business expenditure, eve [LexDoc Id : 291624]