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S. 35D covers only expenditure which are specifically mentioned therein & nothing beyond
Case Law Details
- Case Name
- Commissioner of Income-tax Vs Ashok Leyland Ltd. (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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HIGH COURT OF MADRAS
Commissioner of Income-tax
v.
Ashok Leyland Ltd.
TAX CASE (APPEAL) NOS. 1253, 1254
AND 1256 OF 2005
JUNE 20, 2012
JUDGMENT
Chitra Venkataraman, J.
The Revenue has preferred in T.C.(A) No.1253 and 1254 of 2005, raising the following substantial questions of law, with regard to the assessment year 1995-96:
1. Whether, in the facts and circumstances of the case, the Tribunal was right in equating a proposal to expand the capacity of production with extension of industrial undertaking under Section 35D of the Income Tax Act?
2. Whether on the facts and circumstances o...
