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CIT vs. Birla Spinning and Weavings Ltd. Supreme Court) (1971) 82 ITR 166 (SC)
Case Law Details
- Case Name
- Commissioner of Income Tax, West Bengal Vs Birla Cotton Spinning & Weaving Mills Ltd. & Ors. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Supreme Court Of India
Commissioner Of Income Tax, West Bengal
Vs.
Birla Cotton Spinning & Weaving Mills Ltd. & Ors.
Date Of Judgment- 17/08/1971
Bench: A.N. Grover,K.S.Hegde,
Citation: 1972 AIR 19 1972, SCR (1) 283 1973, SCC (3) 344
ACT: Indian Income-tax Act (11 of 1922), s. 10(2)(xv)–‘For the purpose of business’, scope of-Expenses incurred before Investigation Commission-Whether deductible.
HEADNOTE: The assessee, a public limited company, incurred legal expenses for representing its case before the Income-tax Investigation Commission, ?he proceeding before the Co...
