Case Law Details
Case Name : CIT(Central-I) Vs M/s. Dalmia Cement (Bharat) Ltd. (Delhi High Court)
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HIGH COURT OF DELHI
Commissioner of Income-tax (Central-I)
Versus
Dalmia Cement (Bharat) Ltd.
IT REFERENCE NO. 121 OF 1997
NOVEMBER 19, 2012
ORDER
R.V. Easwar, J. – This is a reference under Section 256(1) of the Income Tax Act, 1961 (“Act”, for short) relating to the assessment year 1985-86 for which the previous year ended on 31.3.1985. The assessee is a public limited company deriving income from the following units.
“(i) Cement Division at Dalmiapuram
(ii) Dalmia Magnesite Corporation at Salem
(iii) Dalmia International at Hospet
(iv) Govan Travels ...
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Thank God for the judgement allowing puja expenses as admissible business expenditure.
I do pray that the issue is not carried in further appeal to the Apex Court.
Regards.
R Balasubramanian, Chennai-59.